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Double materiality assessment
Home | Services | Environmental, Social, Governance (ESG) | Double materiality assessment

Double materiality assessment

Identify What Matters Most To Your Business and the World Around You

View All Environmental, Social, Governance (ESG) Services
Sustainability Programme Delivery Support

Why double materiality matters

Double materiality is a cornerstone of modern ESG reporting. It helps organisations understand both how sustainability issues affect financial performance and how their operations impact society and the environment. Arthian’s assessments support compliance, strategy, and stakeholder trust.

What is double materiality?

Double materiality considers two dimensions: financial materiality (impact on the organisation) and impact materiality (impact on the world). Required under CSRD and expected by stakeholders, it’s essential for credible ESG strategy and reporting.

Our double materiality services

We help you design and deliver a structured, stakeholder-informed materiality process—aligned with CSRD, GRI, and ESRS. From framework design to matrix development, our services ensure your ESG priorities are clear, defensible, and actionable.

Materiality framework design
Stakeholder engagement
ESG issue identification
Materiality matrix development
Integration with strategy & reporting
Double Materiality Assessment

Materiality framework design

We define a structured approach to assessing financial and impact materiality, integrated with risk management and aligned with CSRD, GRI, and ESRS. This ensures your materiality process is robust, transparent, and tailored to your organisation.


     
    Our support includes:


       

    • Design of financial and impact materiality criteria
    • Integration with enterprise risk management
    • Alignment with CSRD, GRI, and ESRS frameworks
    • Customisation to reflect stakeholder priorities
Double Materiality Assessment

Stakeholder engagement

We facilitate surveys, interviews, and workshops to gather insights from internal and external stakeholders on ESG priorities. This ensures your materiality assessment reflects diverse perspectives and supports informed decision-making.


     
    Our engagement approach includes:


       

    • Stakeholder mapping and engagement planning
    • Surveys and interviews to capture ESG insights
    • Workshops to validate priorities and material topics
Double Materiality Assessment

ESG issue identification

We help you identify and assess ESG topics such as climate, human rights, governance, and supply chain, using both qualitative and quantitative methods. This ensures your materiality assessment reflects the full spectrum of relevant sustainability issues.


     
    Our approach includes:


       

    • Identification of ESG topics across key impact areas
    • Use of qualitative and quantitative assessment methods
    • Prioritisation based on relevance, risk, and stakeholder input
    • Alignment with recognised frameworks and reporting standards
Double Materiality Assessment

Materiality matrix development

We visualise your ESG priorities in a clear matrix, supporting strategic decisions, reporting, and internal alignment. This helps communicate what matters most across financial and impact dimensions.


     
    Our support includes:


       

    • Development of a double materiality matrix
    • Visualisation of ESG priorities and risks
    • Integration with strategy, reporting, and stakeholder engagement
    • Custom formats for internal and external use
Double Materiality Assessment

Integration with strategy & reporting

We ensure your materiality results feed directly into ESG strategy, risk registers, and disclosures, creating a joined-up, value-driven approach. This helps embed sustainability into core business planning and reporting.


     
    Our support includes:


       

    • Integration with ESG strategy and risk management
    • Alignment with internal and external reporting processes
    • Support for CSRD, GRI, and ESRS-aligned disclosures
    • Strategic insights to guide decision-making
Double Materiality Assessment

Materiality framework design

We define a structured approach to assessing financial and impact materiality, integrated with risk management and aligned with CSRD, GRI, and ESRS. This ensures your materiality process is robust, transparent, and tailored to your organisation.


     
    Our support includes:


       

    • Design of financial and impact materiality criteria
    • Integration with enterprise risk management
    • Alignment with CSRD, GRI, and ESRS frameworks
    • Customisation to reflect stakeholder priorities
Double Materiality Assessment

Stakeholder engagement

We facilitate surveys, interviews, and workshops to gather insights from internal and external stakeholders on ESG priorities. This ensures your materiality assessment reflects diverse perspectives and supports informed decision-making.


     
    Our engagement approach includes:


       

    • Stakeholder mapping and engagement planning
    • Surveys and interviews to capture ESG insights
    • Workshops to validate priorities and material topics
Double Materiality Assessment

ESG issue identification

We help you identify and assess ESG topics such as climate, human rights, governance, and supply chain, using both qualitative and quantitative methods. This ensures your materiality assessment reflects the full spectrum of relevant sustainability issues.


     
    Our approach includes:


       

    • Identification of ESG topics across key impact areas
    • Use of qualitative and quantitative assessment methods
    • Prioritisation based on relevance, risk, and stakeholder input
    • Alignment with recognised frameworks and reporting standards
Double Materiality Assessment

Materiality matrix development

We visualise your ESG priorities in a clear matrix, supporting strategic decisions, reporting, and internal alignment. This helps communicate what matters most across financial and impact dimensions.


     
    Our support includes:


       

    • Development of a double materiality matrix
    • Visualisation of ESG priorities and risks
    • Integration with strategy, reporting, and stakeholder engagement
    • Custom formats for internal and external use
Double Materiality Assessment

Integration with strategy & reporting

We ensure your materiality results feed directly into ESG strategy, risk registers, and disclosures, creating a joined-up, value-driven approach. This helps embed sustainability into core business planning and reporting.


     
    Our support includes:


       

    • Integration with ESG strategy and risk management
    • Alignment with internal and external reporting processes
    • Support for CSRD, GRI, and ESRS-aligned disclosures
    • Strategic insights to guide decision-making

Why choose Arthian's Sustainability Consultants?

Engineering services delivered by specialists:

Integration

Fully integrated with geotechnical, hydrological, and ecological disciplines.

Our Experience

National experience with regional insight and regulatory familiarity.

Our Understanding

Deep understanding of planning, infrastructure, and environmental interfaces.

Results Driven

Commitment to technical rigour, clear communication, and long-term outcomes.

Frequently Asked Questions

Is double materiality required under CSRD?

Yes. CSRD mandates reporting on both financial and impact materiality—how sustainability issues affect your organisation and how your organisation affects the world.

How is double materiality different from traditional materiality?

Traditional materiality focuses only on financial impacts. Double materiality adds a second lens—impact materiality—covering broader environmental and social effects.

How often should we conduct a double materiality assessment?

We recommend annual reviews or whenever there are major changes in operations, stakeholder expectations, or regulations.

Can we use our existing stakeholder engagement processes?

Yes. We can build on your current engagement or design new activities that meet CSRD and other framework expectations.

What’s the output of a double materiality assessment?

You’ll receive a materiality matrix, supporting documentation, and a clear narrative for use in ESG strategy, risk management, and reporting.

Get in Touch

We’d love to hear from you – whether you have a question, a project in mind, want to explore job opportunities, or just want to say hello.

Contact Us
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