---
title: "Mapping Double Materiality Assessment Results"
description: "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.\n\nAs an ESG Data Collector, you can specify in the 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."
source_url: https://support.lucanet.cloud/en/documentation/esg-reporting/perform-dma
language: en
last_updated: 2023-08-16
---
# Mapping Double Materiality Assessment Results

## Overview

[Double materiality assessments](https://support.lucanet.cloud/en/documentation/glossary.md#double-materiality-assessments) (**DMA**) provide a foundational analysis of your organization's impact on sustainability and consist of [impact materiality](https://support.lucanet.cloud/en/documentation/glossary.md#impact-materiality) and [financial materiality](https://support.lucanet.cloud/en/documentation/glossary.md#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](https://support.lucanet.cloud/en/documentation/glossary.md#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:

- You have purchased the **Advanced** or **Professional** license package.
- The users that will configure the DMA report are licensed for the user role **ESG Data Collector** or **ESG Administrator** (see [Creating and Editing Users for the Lucanet CFO Solution Platform](https://support.lucanet.cloud/en/documentation/administration/user-management.md)) and are assigned in the master data (see [Creating an ESG Report](https://support.lucanet.cloud/en/documentation/esg-reporting/master-data-esgrep.md)).

## Navigating to the DMA Report

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:

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:

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:

Submit DMA report in the Double Materiality Assessment workspace

{% info-box %}
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](https://support.lucanet.cloud/en/documentation/esg-reporting/questionnaire-builder-esgrep.md)).
{% /info-box %}

## 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.