Double Materiality Assessment (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 approach helps you identify and prioritise the sustainability impacts, risks and opportunities that matter most to your organisation and its stakeholders.
We make the process practical and manageable, whether you use our software independently or work with our experts.
Two perspectives. Clearer sustainability priorities.
Double materiality looks at sustainability from two perspectives: how your business affects people and the environment, and how sustainability issues may affect your business. Our pairwise comparison approach helps participants make meaningful choices instead of rating everything as equally important.
How does your business affect people and the environment?
Identify and prioritise your organisation's positive and negative impacts across its operations and value chain.
How do sustainability issues affect your business?
Identify and prioritise sustainability-related risks and opportunities that may influence your organisation's financial position and performance.
A clear process from start to finish
Whether you use our software independently or work with our experts, the assessment follows four stages.
Define the scope and stakeholders
Map your activities, business relationships, and key stakeholder groups (such as Board & Management, Employees, Customers, Suppliers, and Financiers).
Select relevant Impacts, Risks, and Opportunities
Filter the ESRS sustainability topics into a clear, relevant shortlist phrased in plain business language so stakeholders can evaluate real-world trade-offs.
Capture genuine priorities across internal and external groups
Invite stakeholders via simple digital links. Participants compare pairs of topics in 5–8 minutes, generating a transparent 0–100% win-rate ranking for each group.
Validate thresholds and connect to strategy & reporting
Combine stakeholder rankings with management’s severity and financial assessment into a documented Double Materiality Matrix ready for reporting and strategic target-setting.
See what matters most, and where stakeholders see things differently
The DMA report shows the overall priorities and how different stakeholder groups view the same sustainability topics. This helps management understand where views align, where they differ and which issues need closer attention.
Sustainability Priorities by Stakeholder Group
Pairwise win rates (0–100%) comparing Internal and External stakeholder perspectives
| Sustainability Topic (IRO) | ESRS Area | Internal (Mgmt & Staff) | External (Customers & Partners) | Combined Win Rate |
|---|---|---|---|---|
| #1 · Occupational health, safety & working conditions | ESRS S1 · Own Workforce | 88% | 79% | 84% |
| #2 · Climate change mitigation & energy efficiency | ESRS E1 · Climate Change | 76% | 85% | 81% |
| #3 · Resource use, material efficiency & circularity | ESRS E5 · Circular Economy | 74% | 77% | 75% |
| #4 · Responsible procurement & supply chain practices | ESRS S2 / G1 · Value Chain | 65% | 78% | 71% |
| #5 · Skilled workforce attraction, retention & development | ESRS S1 · Own Workforce | 79% | 58% | 69% |
Includes full ESRS topic library, Impact vs. Financial matrix & audit documentation
Customer deliveries include the complete ESRS-aligned IRO repository, interactive Double Materiality Matrix validation, group-by-group breakdowns across up to 10+ stakeholder segments, and exportable Excel/PDF documentation.
Run your DMA independently or with our experts
Choose the level of support that suits your organisation's experience, resources and timeline.
Run it yourself with guided software
Our guided software takes you through the DMA process, from defining the scope and involving stakeholders to prioritising sustainability topics and preparing the results for review. You stay in control of the process, without having to rely heavily on external consultants.
The company was able to carry out the DMA in a practical and efficient way with substantially less dependency on external consulting.
According to HSEQ Manager Heidi Kauppila, the software provided exactly the guidance they were looking for to successfully complete the work themselves.
We facilitate the process with your team
Our sustainability and management experts plan and facilitate the assessment with your team. We help you involve the right stakeholders, analyse the results and prepare a DMA report that supports both reporting and management decisions.
We helped Stormossen by facilitating workshops and more than 10 digital stakeholder engagements. Amongst those both employees and external stakeholder groups were engaged in prioritising impacts, risks and opportunities as part of an ESRS-aligned double materiality assessment.
Stormossen developed a new strategy that reflects input from both employees and external stakeholders.
Looking for a simpler way to start sustainability reporting?
If your organisation is not ready to carry out a full Double Materiality Assessment, our free VS (VSME) reporting tool can help you get started with voluntary sustainability reporting.
Let's discuss your Double Materiality Assessment
Whether you want to manage the process independently or work with our experts, we'll help you find the right way to get started.