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Double Materiality

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Financial and impact materiality are the key pieces of double materiality, which is required by the CSRD. Understand which external factors will impact your financial health from an ESG perspective, as well as ESG factors that are impacted by your operations.

Identify your material ESG topics

Which ESG topics are material for your organization? A materiality assessment will help you identify them, and Sphera’s consultants make sure the runs smoothly.

Understand your ESG performance

Once you’ve determined your material ESG topics, you need to measure your performance in those areas before building a plan for improvement. You’ll need reliable data too.

Satisfy regulatory requirements

Double materiality is included in some regulations, such as the CSRD. Sphera consultants can help you ensure that your reporting satisfies the double materiality requirement.


Apply ESG insights with clarity

  • Streamline the identification of material ESG matters.
  • Gain increased authority over data quality.
  • Identify gaps between targets and actual performance.
  • Track progress and deliver stronger assurance.
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Sharpen your ESG focus through a materiality assessment

Sphera’s sustainability consultants have a proven track record in double materiality assessment with global organizations. Here’s how we can help:

  • Get help with each step of the assessment process.
  • Efficiently identify material ESG issues.
  • Proactively respond to stakeholder concerns.
  • Align your business activities with investor requirements.
  • Make better decisions to minimize risk and maximize ROI.
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Access Sphera’s expertise to prepare for and comply with the CSRD

  • Get support for double materiality assessments
  • Get guidance for identifying and prioritizing material gaps.
  • Gain assistance in implementing CSRD requirements and metrics.
  • Rely on input for setting strong, realistic reduction targets.
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