Sustainability Command Center 15 items
Double Materiality Assessment Checklist
Conduct a robust double materiality assessment covering both impact materiality and financial materiality to determine material sustainability topics.
CSRDESRSGRI Standards
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Scoping & Context
- Is the assessment boundary defined across own operations, upstream, and downstream value chain? *
- Is a longlist of sustainability matters built from ESRS topics, sub-topics, and sub-sub-topics? *
- Is sector, geographic, and business-model context reflected in the topic list? *
Stakeholder Engagement
- Are affected stakeholders and users of sustainability statements identified? *
- Is stakeholder input systematically gathered to inform the assessment? *
- Are scientific or expert sources consulted for environmental matters where affected stakeholders cannot voice (e.g., nature)?
Impact Materiality
- Are actual and potential, positive and negative impacts on people and environment assessed? *
- Are impacts scored on severity (scale, scope, irremediability) and likelihood? *
- Are human rights impacts prioritized by severity regardless of likelihood? *
Financial Materiality
- Are sustainability-related risks and opportunities with effects on financial position, performance, cash flows, and access to capital assessed? *
- Are risks and opportunities scored on magnitude and likelihood of financial effects? *
- Are dependencies on natural, human, and social resources considered as sources of financial risk and opportunity? *
Thresholds, Results & Governance
- Are materiality thresholds defined and consistently applied to determine material topics? *
- Is the assessment methodology, assumptions, and outcome documented and auditable? *
- Has the results list been reviewed and approved by governance/management? *
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