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Glossary

Mapping Double Materiality Assessment Results

Overview

Double materiality assessments (DMA) provide a foundational analysis of your organization's impact on sustainability and consist of impact materiality and financial materiality. By combining these two factors, it is possible to assess which sustainability risks and opportunities are material for your organization and, thus, should be included in your ESG report.

As an ESG Data Collector, you can map the results of your DMA to the ESRS questionnaire by specifying in a DMA report which sustainability topics are relevant for your reporting entity, and submit the report. This information will be used to determine the part of the ESRS questionnaire that your organization has to report on.

Prerequisites

To specify your DMA results in ESG Reporting in a DMA report, please ensure the following:

To start the DMA report for your reporting entity, navigate to the Double Materiality Assessments workspace and click the reporting entity that you have been assigned to:

The user interface of the 'Double Materiality Assessments' workspace for ESG Administrators is displayed.
View of the 'Double Materiality Assessment' workspace for ESG Administrators

Configuring the DMA Report

The DMA report for a reporting entity is a list of sustainability topics containing various standards, sections, and disclosure requirements from the ESRS questionnaire. In the DMA report, these elements correspond to topics, sub-topics, and sub-sub-topics. A DMA report is displayed as follows, for example:

The structure of a DMA report is displayed.
Structure of a DMA report

Activate the check boxes in the columns Impact and Financial to specify whether one or more sustainability topics have an impact materiality, a financial materiality, or both, as per your DMA.

The following icons are used:

  • In the case of a topic: The topic including its sub-topics and sub-sub-topics has an impact materiality or financial materiality.
  • In the case of a sub-topic: The sub-topic including its sub-sub-topic has an impact materiality or financial materiality.
  • In the case of a sub-sub-topic: The sub-sub-topic has an impact materiality or financial materiality.

  • In the case of a topic: The topic has at least one sub-topic or sub-sub-topic with an impact materiality or financial materiality and at least one sub-topic or sub-sub-topic without an impact materiality or financial materiality.
  • In the case of a sub-topic: The sub-topic has at least one sub-sub-topic with an impact materiality or financial materiality and at least one sub-sub-topic without an impact materiality or financial materiality.

The topic, sub-topic, or sub-sub-topic does not have an impact materiality or financial materiality.

Submitting the DMA Report

Once you have completed the DMA report for your reporting entity, click the Submit button on the top right-hand side of the DMA report page.

You can also navigate to the DMA report in the Double Materiality Assessments workspace and select Submit from the context menu:

The Double Materiality Assessment workspace is displayed. The context menu command 'Submit' is displayed for one of the DMA reports.
Submit DMA report in the Double Materiality Assessment workspace

After the DMA reports have been submitted by all assigned reporting entities, the ESRS questionnaire can be configured. The scope of the ESRS questionnaire and the assignment of reporting entities to specific questionnaire parts will automatically be adapted according to the information obtained from the DMA reports (see Configuring the ESRS or VSME Questionnaire).

Working with DMA on Duplicate Reports

When duplicating an existing ESG report, the setting for the Double Materiality Assessments option in the master data as well as existing data for a DMA result mapping are retained and copied into the duplicate. You can choose to activate or deactivate the Double Materiality Assessments option.

In case the original report already contained data on DMA result mappings, you can continue working with the same data in the duplicate report. Submitted DMA reports will affect the ESRS questionnaire in the duplicate report accordingly.

Last updated on Aug 16, 2023

Table of Contents
Mapping Double Materiality Assessment ResultsOverviewPrerequisitesNavigating to the DMA ReportConfiguring the DMA ReportSubmitting the DMA ReportWorking with DMA on Duplicate Reports
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