simpl.
साइन इन
सस्टेनेबिलिटी कमांड सेंटर 15 आइटम

Double Materiality Assessment Checklist

यह चेकलिस्ट अंग्रेज़ी में है।

Conduct a robust double materiality assessment covering both impact materiality and financial materiality to determine material sustainability topics.

CSRDESRSGRI Standards

मुफ़्त PDF या Word · डाउनलोड करने के लिए अपना ईमेल दर्ज करें।

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? *

पूरी Double Materiality Assessment Checklist चेकलिस्ट डाउनलोड करें

इसे साफ़-सुथरे, प्रिंट करने योग्य PDF या संपादन योग्य Word दस्तावेज़ के रूप में मुफ़्त पाएँ।