Defensible Materiality Assessments and ESG Reporting Built for Regulatory Scrutiny
Sustainability reporting is no longer voluntary storytelling.
Under CSRD, ESRS, and evolving global disclosure requirements, companies must demonstrate how sustainability issues impact the business and how the business impacts society and the environment.
This requires structured, defensible double materiality analysis and integrated ESG reporting systems.
We help companies design, document, and operationalize double materiality assessments and ESG reporting programs that withstand regulatory and investor scrutiny.
Why Double Materiality Matters
Double materiality evaluates sustainability from two lenses:
Impact materiality, how your operations affect the environment and society
Financial materiality, how sustainability risks and opportunities affect your financial performance
Regulators increasingly require companies to demonstrate both.
Without structured methodology and documentation, materiality assessments can be challenged. Weak documentation exposes companies to compliance risk, reputational risk, and investor skepticism.
We build double materiality processes that are transparent, documented, and defensible.
Who This Is For
This advisory is designed for:
Companies subject to CSRD or preparing for ESRS reporting
Organizations anticipating increased climate and sustainability disclosure requirements
Private equity portfolio companies formalizing ESG reporting
Companies upgrading from basic materiality surveys to structured regulatory-grade analysis
Leadership teams seeking alignment between sustainability and enterprise risk
If your materiality assessment will be reviewed by regulators, auditors, investors, or boards, rigor matters.
Our Approach to Double Materiality Assessments
We conduct end-to-end double materiality assessments aligned with ESRS, CSRD, and global best practice.
Our methodology includes:
1. Topic Identification and Framework Mapping
We align potential sustainability topics with ESRS standards, GRI, SASB, ISSB, and sector-specific risks. Research is conducted on industry peers and industry associations or trade groups to identify issues.
2. Impact and Financial Risk Mapping
We identify and document:
Actual and potential environmental and social impacts
Transition and physical climate risks
Financial exposures
Strategic opportunities
Each topic is evaluated from both impact and financial perspectives.
3. Structured Stakeholder Engagement
We design and execute:
Executive workshops
Cross-functional internal interviews
External stakeholder surveys
Targeted investor and customer input
4. Scoring and Prioritization
We apply a transparent scoring methodology to rank material topics.
We document assumptions, thresholds, and decision criteria to ensure defensibility.
5. Validation and Governance
We facilitate executive validation sessions and board-level review.
All conclusions are documented for regulatory review.
Deliverables
A completed double materiality engagement includes:
Documented methodology
Topic universe mapping
Stakeholder engagement summary
Scoring matrices and thresholds
Final material topics
Alignment with ESRS disclosure requirements
Executive summary and board-ready materials
Audit-ready documentation files
This is not a survey exercise. It is a regulatory-aligned analytical process.
ESG Reporting Advisory
Once material topics are defined, reporting must align with recognized frameworks and regulatory standards.
We support ESG and sustainability reporting aligned with:
GRI
SASB
TCFD
ISSB
CSRD and ESRS
Investor reporting frameworks
Our focus is accuracy, consistency, and integration with underlying systems.
Reporting must reflect defensible data, particularly carbon and climate disclosures.
Building Reporting Systems That Withstand Scrutiny
High-quality ESG reporting requires:
Clear ownership of KPIs
Internal controls over data
Consistent methodology
Alignment between sustainability and finance
Integration with GHG inventory systems
We design reporting processes that function like financial reporting systems, with documented controls and governance.
Outcomes You Can Expect
Clients leave with:
A defensible double materiality assessment aligned with ESRS
Clear documentation for regulatory review
Defined material topics tied to financial risk
Structured stakeholder engagement records
ESG reporting aligned with recognized frameworks
Governance structures supporting long-term reporting integrity
This reduces compliance risk and strengthens investor confidence.
Frequently Asked Questions
Is double materiality required for CSRD?
Yes. CSRD requires structured double materiality assessment aligned with ESRS standards.
How long does a double materiality assessment take?
Typically 12 to 16 weeks depending on complexity and stakeholder scope.
Can we update an existing materiality assessment?
Yes. Many companies upgrade from legacy surveys to regulatory-grade double materiality processes.
How does this connect to carbon reporting?
Climate risk and emissions reporting are central components of most materiality assessments. Our work integrates directly with GHG inventory systems.