Overview
The Materiality Assessment module guides you through your Double Materiality Assessment (DMA): the process of identifying which sustainability topics are significant enough for your company to report on, whether in terms of their impact on people and the environment, their financial impact on your business, or both. Your workspace opens with a pre-populated list of Impacts, Risks, and Opportunities (IROs) based on your sector and geography, so you are not starting from a blank page.
Key benefits / use cases
Start your assessment with a relevant, pre-populated scope instead of building it from scratch
Understand exactly how your assessment is structured before you begin scoring
Move through a guided, three-step process designed to keep your DMA organized and audit-ready
1. Access the module
Go to ESG > Materiality Assessment in the menu. The module opens directly on the Getting started tab.
2. Understand the three steps of your assessment
The module is organized into three tabs, which you move through in order using the Continue and Back buttons at the top of the page:
Getting started: an overview of the module, including its purpose, the steps ahead, and answers to common questions. This is the tab you are on now.
Evaluate impacts, risks and opportunities: where you review your IROs by topic and sub-topic, and score each one. For details, see Browsing topics, sub-topics and IROs and Scoring an impact, risk or opportunity.
Results: where you review your materiality matrix, adjust your thresholds, and explore your IROs by topic. For details, see Reviewing your results.
💡 You can move between steps at any point using Continue and Back. Within Step 2, you can also use Back to topics to return to the topic list without leaving the module.
FAQs
What is an IRO?
IRO stands for Impact, Risk, or Opportunity. It is the unit your Double Materiality Assessment is built around: each sustainability topic is broken down into specific IROs, which you then evaluate and score.
Do I need to complete the three steps in order?
Yes. The steps are designed to build on each other: your scope from Step 1 feeds Step 2, and your Step 2 scoring feeds the results and thresholds in Step 3.