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Materiality & Double Materiality Assessments

Turn materiality into a clear, defensible foundation for strategy, reporting and long-term value.

Customer, investor and regulatory expectations increasingly require organisations to clearly define their most material sustainability priorities.

Without a structured approach, organisations often struggle to prioritise effectively, resulting in fragmented initiatives, weak disclosures and missed opportunities to manage risk and create value.

A materiality or double materiality assessment provides a clear, defensible view of what matters most. Where required, a double materiality approach aligns with CSRD by assessing both impacts and financial risks and opportunities. This enables organisations to understand how sustainability affects both business performance and wider impacts, forming a critical foundation for strategy, reporting and long-term decision-making

Why organisations invest in materiality assessments

Whether driven by stakeholder expectations, risk management or regulatory requirements, a well-executed materiality assessment provides a clear foundation for decision-making, not just reporting.

Organisations invest in these assessments to:

Meet commercial and stakeholder expectations – Customer, investor and procurement expectations increasingly require organisations to define clear, defensible sustainability priorities that demonstrate focus and clarity.
Strengthen risk management and operational resilience – Materiality helps identify emerging risks, understand dependencies and impacts across the value chain, and prioritise action. This supports resilience and enables targeted innovation where it matters most.
Respond to regulatory and strategic pressures – Evolving regulations such as CSRD, alongside long-term business goals, require a structured understanding of impacts, risks and opportunities. This helps guide strategy, disclosures and decision-making.
Focus effort where it creates the most value – By prioritising the most material topics, organisations can allocate resources effectively and align sustainability priorities with overall business performance.

Our approach to double materiality assessments

With increasing reporting requirements, it can be challenging to know where to focus your efforts and how to integrate this into your sustainability strategy.

We take a structured approach to materiality that balances regulatory rigour with strategic clarity, ensuring outputs are decision-ready and aligned to your business priorities.

While we customise our approach to meet your specific business needs, our process follows these key steps:

We begin by understanding your business model, value chain and strategic priorities. This ensures that materiality reflects how your organisation operates and creates value.

We identify a long list of potential impacts, risks and opportunities in line with CSRD expectations, grounded in your sector, operations and value chain.

We apply structured scoring methodologies, combining internal expertise, stakeholder input and external benchmarks to prioritise material topics with a clear, auditable rationale.

We translate outputs into practical next steps, embedding material topics into governance, strategy, risk management and disclosures.

This ensures materiality is not a standalone exercise, but directly informs sustainability strategy, governance and decision-making.

What you get from a double materiality assessment from Acclaro

You leave with a clear, defensible view of your most material sustainability topics, enabling focused decision-making, strategy development and reporting.

A prioritised view of your most significant impacts, risks and opportunities
Clear rationale and supporting evidence for material topics
Insight into stakeholder perspectives and expectations
A framework for embedding material topics into governance and strategy
A robust foundation for CSRD and broader sustainability disclosures

Why choose Acclaro

At Acclaro Advisory, our expert consultants are highly skilled in conducting materiality assessments and work closely with you to tailor the service to fit your exact needs. With deep expertise in CSRD topics and decades of experience guiding companies through complexities of sustainability transformation, we empower you to drive meaningful impact today while working towards your future ambitions.

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