CSRD Double Materiality Analysis: Turn Obligations into Opportunities

What is Double Materiality Analysis?

Double materiality analysis examines two dimensions of materiality:

• Financial materiality: This dimension looks at how sustainability issues (such as climate change, environmental risks, or societal shifts) impact the company’s financial performance. In other words, it evaluates how sustainability factors may influence the company’s economic situation, long-term value, or growth prospects.

• Impact materiality: This dimension examines the impacts of the company’s activities on the environment, natural resources, climate, and society at large. It determines the extent to which the company’s operations have positive or negative effects on these aspects, beyond financial performance.

Double materiality therefore requires considering both the internal perspective (how sustainability issues affect the company itself) and the external perspective (how the company’s activities affect the world around it).

Why is it essential for your business?

The CSRD directive requires companies to produce rigorous non-financial reporting, based on a precise understanding of ESG (Environmental, Social, and Governance) issues. Double materiality analysis is the key to identifying these critical issues: those that significantly impact your company, and those on which your company influences society and the environment.

At Sustainease, we turn this regulatory obligation into a strategic opportunity, enabling you to better manage risks while enhancing the value of your sustainability commitments.

Our approach, your advantage

Map your ESG issues
We identify the key themes specific to your sector and analyze the relevant regulatory frameworks for your business.

Engage your stakeholders
We collect insights from employees, clients, suppliers, and partners, and lead strategic workshops to help you prioritize the issues that matter most.

Assess your impact and risks
We conduct an in-depth analysis of ESG opportunities and threats for your company, while measuring your influence on society and the environment with reliable indicators.

Obtain a clear and actionable matrix
We deliver a visual double materiality matrix alongside a strategic action plan, making it easier to integrate these issues into your corporate vision and governance.

Move forward with confidence
We support you in leveraging results to turn CSRD compliance into a driver of sustainable performance and responsible innovation.

Why choose Sustainease?

✔️ Recognized expertise and a simplified approach, making CSRD accessible and actionable.

✔️ Tailored solutions, adapted to your company’s size and industry.

✔️ A long-term vision beyond compliance, creating genuine shared value.