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Sustainability & DMA: Clear Priorities for Compliance and Better Decisions

A Double Materiality Assessment is a reporting requirement, but it can also provide valuable insight for management. Our structured approach helps you identify and prioritise the sustainability impacts, risks and opportunities that matter most to your organisation and its stakeholders.

Reporting frameworks
ESRS / CSRD & VS (VSME) Stepping Stone
Stakeholder perspectives
Pairwise trade-offs across internal & external groups
How to work with us
Guided SaaS or full-service delivery

Three challenges in making DMA useful for management

DMA involves collecting and assessing a considerable amount of information. The challenge is to turn that information into clear priorities that support reporting and management decisions.

01

When everything seems equally important

When stakeholders rate sustainability topics on a 1–5 scale, every environmental and social topic feels important—resulting in a cluttered materiality matrix where nothing stands out.

02

Too many topics, too little focus

Sending technical regulatory questionnaires to customers, suppliers, or employees leads to low response rates and superficial answers.

03

When the process depends too much on consultants

External expertise can be valuable, particularly when interpreting reporting requirements. But organisations should also be able to understand, manage and reuse their own assessment results without depending entirely on outside support.

A clear process from start to finish

Our software and experts guide your team through the assessment, covering both impact materiality and financial materiality.

Stage 01 · Value Chain & Context

Map your operational context and stakeholder groups

We start by structuring your upstream, own operations, and downstream activities and identifying the internal and external stakeholder groups whose perspectives matter most.

In practice: For SMEs starting out, our free VS (VSME) reporting tool provides an immediate baseline before stepping up to a full DMA.
Stage 02 · Shortlist IROs

Focus on relevant Impacts, Risks, and Opportunities (IROs)

Rather than copying every theoretical ESRS sub-topic, our guided workflow helps you shortlist the specific sustainability impacts, business risks, and commercial opportunities relevant to your industry.

In practice: Topics are written in plain, concrete language that employees, board members, and customers immediately understand.
Stage 03 · Stakeholder Pairwise Engagement

Engage internal and external stakeholders in 5–8 minutes

Stakeholders compare pairs of shortlisted topics across two lenses: Impact Materiality (inside-out impact on people and environment) and Financial Materiality (outside-in risks and opportunities for the business).

In practice: Pairwise choices prevent score inflation and reveal true relative priorities across 10+ stakeholder groups simultaneously.
Stage 04 · Validation & Strategy Integration

Validate materiality thresholds and connect to decisions

Management reviews the collective stakeholder rankings alongside severity and financial magnitude assessments to lock in the final Double Materiality Matrix, complete with a transparent audit trail.

In practice: The resulting priorities feed directly into both ESRS / VS (VSME) sustainability reporting and your company’s strategic roadmap.

What your organisation gains from our DMA approach

Our approach helps you meet sustainability reporting requirements while gaining a clearer view of the issues that matter most to your business. You can manage the process yourself or work with our experts.

Documented, Audit-Ready Methodology

A transparent, repeatable record of how stakeholders were engaged and how materiality thresholds were established.

Compare stakeholder perspectives

See clearly where your board, employees, customers, and financiers agree—and where external expectations differ from internal views.

Independence Through Software (SaaS)

Build permanent internal capability to update your materiality assessment annually without starting from scratch.

In Action · Veljekset Toivanen & Stormossen

Self-service software guidance or multi-stakeholder facilitation

Veljekset Toivanen completed its DMA efficiently using our guided software with minimal external consulting, while Stormossen engaged over 10 stakeholder groups to co-create its strategy and ESRS-aligned DMA.

According to HSEQ Manager Heidi Kauppila at Veljekset Toivanen, the software provided the exact guidance needed to complete the work independently.
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