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Materiality and double materiality assessment services

Focus your sustainability strategy and reporting on what truly matters.

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As sustainability reporting standards multiply, organizations often struggle to determine which topics truly matter—both internally and externally. Without a clear materiality lens, strategy, reporting, and decision-making become fragmented, reactive, and misaligned with business value.

Sphera’s materiality and double materiality assessment services help you identify, prioritize, and validate the sustainability topics that are most critical to your business and stakeholders.

Our proven methodology integrates regulatory alignment, stakeholder insights, and industry benchmarking to deliver decision-ready assessments. These assessments not only ensure compliance with global standards like CSRD/ESRS, ISSB/IFRS, GRI, SASB, and TCFD but also inform sustainability strategy, risk management, and resilience planning—empowering your organization to thrive in a rapidly evolving landscape.

Unlock business value with materiality

A (double) materiality assessment identifies sustainability issues that impact revenue, reputation, operational efficiency, and compliance. Sphera’s technology-enhanced assessments improve data quality, minimize manual effort, and map critical dependencies across your value chain—empowering you to make informed, strategic decisions and focus on what drives long-term value.

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Meet stakeholders expectations

Sphera’s experts help you sharpen your sustainability focus by identifying key stakeholder groups and prioritizing the material issues that matter most.

  • Targeted stakeholder mapping that accounts for influence, proximity, and sector-specific dynamics, ensuring no critical voices are overlooked.
  • Agile stakeholder engagement using a three-tier approach: broad surveys, in-depth interviews, and integration of scientific and contextual.
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Set a foundation for compliance

Materiality assessments are the blueprint for your sustainability strategy and are essential for aligning with global standards like CSRD/ESRSISSB/IFRS, and GRI. Sphera ensures your assessment is not only compliant but also actionable and tailored to your business. By identifying key issues and aligning with global frameworks, we help you meet regulatory requirements while driving meaningful progress. 

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Achieve actionable insights

With Sphera’s materiality assessments, you’ll gain the clarity and confidence to prioritize sustainability issues, strengthen stakeholder trust, and align your strategy with long-term business success. Benefits include:

  • AI-assisted analysis: Leveraging 30+ years of ESG consulting expertise to deliver rapid, human-curated insights.
  • Sector-specific expertise: Tailored to address your industry’s unique risks, opportunities, and regulatory exposures.
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Fill out the form and we will get back to you to discuss your materiality assessment needs.

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FAQs

Work with Sustainability Consulting experts who understand your products, your industry, and your region.

What is a double materiality assessment?

A double materiality assessment evaluates both the financial impact of sustainability issues on your business and your business’s impact on the environment and society. This approach helps identify key sustainability topics that are relevant to stakeholders, regulators, and your organization’s long-term success.

Why is a materiality assessment essential for sustainability strategy?

Materiality assessments focus on critical sustainability issues and align your organization with regulatory frameworks like CSRD/ESRS and ISSB/IFRS. The findings inform ESG risk prioritization, resilience planning, and alignment with decarbonization or net zero initiatives. They support informed decision-making, enhance risk management, strengthen stakeholder trust, and boost competitiveness. This ensures your sustainability strategy is proactive, compliant, and aligned with long-term business goals.

How do Sphera’s materiality assessment services support compliance with global reporting standards?

Sphera leverages regulatory and sector expertise to align your sustainability profile with key frameworks, including CSRD/ESRS, ISSB/IFRS, GRI, SASB, and TCFD. Our assessments ensure comprehensive, compliant, and comparable reporting while providing actionable insights to future-proof your sustainability strategy.

Why choose Sphera for your double materiality assessment?

Choosing the right partner for your materiality assessment and double materiality assessment is crucial for achieving long-term sustainability goals and compliance with industry regulations. At Sphera, we offer:

  • Expertise and experience: With 30+ years of experience in sustainability consulting and ESG strategy, our team of experts brings deep industry knowledge to every assessment.
  • Proven methodology: We use a structured, data-driven approach to ensure that all critical ESG factors are thoroughly evaluated, providing you with actionable insights for both financial and impact considerations.
  • Tailored solutions: Every business is unique, and we tailor our assessments to your specific needs, ensuring that you focus on the most relevant material issues for your organization.
  • Comprehensive reporting: Our reports are designed not only to meet regulatory requirements but to provide strategic guidance that helps drive decision-making, strengthen stakeholder relationships, and identify future opportunities.

Is this service relevant outside the EU?

Yes. While CSRD drives many assessments, materiality is foundational for sustainability strategy and ESG reporting across global markets.

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