The double materiality assessment is the foundation of your CSRD reporting. Together with you, Pantarein carries out an assessment that is methodologically robust, supported internally and able to withstand external assurance.
The double materiality assessment determines which sustainability topics you need to report on and address strategically. An assessment that is too broad leads to an unworkable reporting burden. One that is too narrow underestimates risks. And a poorly documented assessment will not survive the audit.
Under the European reporting standards, impact materiality and financial materiality must be assessed separately, stakeholder consultation must be demonstrable, and the reasoning behind every decision must be documented transparently.
Our aim is not compliance alone. We also want to uncover strategic insights: which topics are genuinely decisive for your sector and your organisation? In line with the revised ESRS, we take a top-down approach. We start from your business model, strategy and value chain and derive the material topics from there, rather than scoring every impact and every risk bottom-up.
We work in four steps:
Ready to put your materiality assessment on a robust footing?
A sound double materiality assessment calls for methodological expertise, sector knowledge and experience with the ESRS requirements. We help you lay a solid foundation.
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