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ESG materiality analysis

Strategic analysis tool

Identification of significant issues

Materiality assessment is a strategic analysis tool that identifies the most significant environmental, social and governance (ESG) issues for your organisation.

It is based on one or two complementary perspectives:

  • Impact materiality: what are the effects of your activities on society and the environment?
    > Positive impacts and negative impacts

  • Financial materiality: how do ESG issues influence your long- term performance, risks and resilience?
    > Risks and opportunities

Management tool

This approach is now a pillar of non-financial reporting under the European CSRD directive. It also provides a valuable compass for steering your sustainability strategy, engaging with your stakeholders and prioritising your actions.

Why conduct a materiality assessment ?

Our methodology

Each BetterBusiness project follows a rigorous method, adapted to your field reality, current standards, your objectives, and the expectations of your stakeholders. 

To go further

Diagnosis is one step in your sustainability journey.

We support you beyond analysis, helping you to structure and steer your sustainability strategy.

Integration into your sustainability journey