サステナビリティ・コマンドセンター 15項目

Double Materiality Assessment Checklist

このチェックリストは英語版です。

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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