Sustainability report preparation
End-to-end report production aligned to BRSR, GRI or ISSB, from data collection through narrative, design and board sign-off.
Service detailsESG · Track A · Assessment
Double materiality assessment
Stakeholder engagement, impact and financial materiality scoring, and a defensible topic list that survives assurance.
Who this is for
- Companies reporting under ESRS or supplying EU companies that do
- Groups moving from GRI to ESRS or ISSB
- Sustainability teams refreshing an outdated materiality assessment
- Boards that want a clear basis for disclosure choices
How this fits our independence policy
This is assessment work. If we assess you against a standard, we will not also implement it for you. That keeps the result credible with buyers, assurers and certifiers.
What we do
- Map context and value chainYour activities, business relationships and where impacts arise.
- Build the long listImpacts, risks and opportunities across environmental, social and governance topics.
- Engage stakeholdersInterviews and surveys with internal and external stakeholders.
- Score both dimensionsImpact materiality and financial materiality scored against set thresholds.
- Validate and documentManagement validation and a methodology file an assurer can follow.
What you receive
- A value chain map
- A long list of impacts, risks and opportunities
- A stakeholder engagement summary
- A scored materiality matrix with thresholds
- A methodology document ready for assurance
- A board summary
Standards and frameworks referenced
- ESRS (CSRD)
- IFRS S1
- GRI
Materiality conclusions are your board's decision. We provide the method, the evidence and the documentation.
Typical sequence
Every engagement is planned around your deadline. You receive a dated plan with the written scope.
- Context
- Long list
- Stakeholders
- Scoring
- Document
Related services
ESG data architecture and controls
The part that actually fails assurance — data ownership, definitions, controls and audit trail built before the assurer arrives.
Service detailsBRSR Core assurance readiness
Attribute-by-attribute evidence testing against the nine BRSR Core attributes, with a gap register, data owners and a calendar to your filing date.
Service detailsWhere we deliver
- India
- UAE
- Suppliers to EU companies
Frequently asked questions
What is double materiality?
It scores each topic twice: for your impact on people and the environment, and for the topic's financial effect on your business.
How is it different from ISSB materiality?
IFRS S1 focuses on financial materiality for investors. Double materiality adds impact materiality, as ESRS requires.
Do Indian companies need it?
Mainly those reporting under ESRS or supplying EU companies that request ESRS-aligned data.
How often should it be refreshed?
Review it each reporting year and redo it after major changes to the business or its value chain.
Request a scoping call
Tell us your sites, markets and deadline. We reply with a written scope.