{"id":3675,"date":"2024-07-18T22:02:35","date_gmt":"2024-07-18T20:02:35","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/materiality-analysis-benchmark-insights-from-practice\/"},"modified":"2025-08-28T14:44:06","modified_gmt":"2025-08-28T12:44:06","slug":"materiality-analysis-benchmark-insights-from-practice","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/materiality-analysis-benchmark-insights-from-practice\/","title":{"rendered":"Materiality Assessment Benchmark: Insights from the field"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3675\" class=\"elementor elementor-3675 elementor-2648\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6818f6d e-flex e-con-boxed e-con e-parent\" data-id=\"6818f6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a17f15 elementor-widget elementor-widget-text-editor\" data-id=\"0a17f15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies face the challenge of presenting their environmental, social and governance<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">(ESG<\/a>) performance in a transparent and comprehensible manner. A central component of the requirements for reporting <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">in accordance with the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a> <\/span>  <span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">is <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">double materiality<\/a>. This analysis helps companies to identify relevant sustainability issues and assess their impact on the company and society. <\/span><\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">In this article, we highlight the results of two recent benchmark studies on materiality assessment. The first study is the short survey of the German Accounting Standards Committee (GASC), which was conducted in June\/July 2024 among the DAX 40 companies. The second study, conducted by the University of Cologne, examines the early application of CSRD materiality analysis in STOXX Europe 600 companies.  <\/span><\/p><p>These analyses provide valuable information for companies wishing to optimize their sustainability reporting and meet the requirements of the ESRS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92cbc77 e-flex e-con-boxed e-con e-parent\" data-id=\"92cbc77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-415eca56 elementor-widget elementor-widget-html\" data-id=\"415eca56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>Wesentlichkeitsanalyse Template<\/h2><p>Dieses Excel Template zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse f\u00fchrt Sie Schritt-f\u00fcr-Schritt durch den Prozess und erstellt automatisiert Ihre Wesentlichkeitsmatrix.<\/p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Wesentlichkeitsanalyse-matrix.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c4d8b3 elementor-widget elementor-widget-heading\" data-id=\"8c4d8b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1) Materiality assessment Benchmark study of the DRSC under DAX 40<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b39f61b elementor-widget elementor-widget-text-editor\" data-id=\"b39f61b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In June\/July 2024, the <a href=\"https:\/\/www.drsc.de\/news\/kurzumfrage-des-drsc-zum-stand-der-wesentlichkeitsanalyse-nach-esrs-in-den-dax-40-unternehmen\/\" target=\"_blank\" rel=\"noopener\">German Accounting Standards Committee (GASC) conducted a short survey<\/a> on the status of the materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS) among the DAX 40 companies. Of the 40 companies, 34 took part in the materiality assessment benchmark survey, which corresponds to a high response rate of 85%. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-351de2e elementor-widget elementor-widget-heading\" data-id=\"351de2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Background to the materiality assessment benchmark study<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7c3c37 elementor-widget elementor-widget-text-editor\" data-id=\"e7c3c37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The aim of the DRSC survey was to gain an overview of the implementation status of the double materiality assessment in the leading German companies. This analysis is particularly relevant for large public interest entities with more than 500 employees. These companies must prepare a sustainability report in accordance with the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> as early as the 2024 financial year and apply the concept of double materiality.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4af655c elementor-widget elementor-widget-heading\" data-id=\"4af655c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key results<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb0da1 elementor-widget elementor-widget-text-editor\" data-id=\"3cb0da1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The survey focused on several key aspects of the double materiality assessment, including the topic-specific ESRS, the number of sustainability topics identified and the auditor review process.<\/p><p><strong>1. Application of the ESRS standards<\/strong><br>All participating companies stated that they apply the ESRS E1 (Climate Change) and ESRS S1 (Own Workforce) standards as part of their sustainability reporting. Almost all companies (33 out of 34) also plan to apply the ESRS G1 (Business Conduct) standard.  <\/p><p>Other ESRS standards such as ESRS E2 (Environmental Pollution), ESRS E5 (Circular Economy) and ESRS S2 (Workforce in the Value Chain) were also identified as relevant by several companies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4164bac elementor-widget elementor-widget-image\" data-id=\"4164bac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"972\" height=\"530\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Themen.png\" class=\"attachment-large size-large wp-image-3341\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Themen.png 972w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Themen-300x164.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Themen-768x419.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Themen-600x327.png 600w\" sizes=\"(max-width: 972px) 100vw, 972px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Materiality analysis Study by the DRSC among DAX 40 companies<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f0022 elementor-widget elementor-widget-text-editor\" data-id=\"39f0022\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">2. Number of sustainability topics identified<\/strong><\/p>\n<p>The participating companies identified between 12 and 86 material sustainability topics on the basis of ESRS 1 AR 16. The wide variation in the number of topics shows that the companies apply different approaches and priorities when assessing materiality. On average, 42.2 topics were classified as material, with a median of 40 topics. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a47787d elementor-widget elementor-widget-image\" data-id=\"a47787d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"979\" height=\"609\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Anzahl-Themen.png\" class=\"attachment-large size-large wp-image-3342\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Anzahl-Themen.png 979w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Anzahl-Themen-300x187.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Anzahl-Themen-768x478.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Anzahl-Themen-600x373.png 600w\" sizes=\"(max-width: 979px) 100vw, 979px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Wesentlichkeitsanalyse Benchmark Studie - Anzahl Themen<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30dda03 elementor-widget elementor-widget-text-editor\" data-id=\"30dda03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">3. Further topic-specific ESRS<\/strong><\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">20 companies address ESRS E2 (Pollution), 16 companies ESRS E3 (Water and marine resources), 18 companies ESRS E4 (Biodiversity and ecosystems), 26 companies ESRS E5 (Circular economy), 25 companies ESRS S2 (Workers in the value chain), 15 companies ESRS S3 (Affected communities) and 23 companies ESRS S4 (Consumers and end users).<\/span><\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"><b>4. Company-specific topics<br><\/b>32% of the companies plan to report no company-specific topics; 50% plan one to two company-specific topics; 15% plan three to seven topics; one company plans 19 company-specific topics.<br><\/span><\/p><p><strong>5. process review of materiality assessment<\/strong><br> Another focus of the survey was the status of the process review of materiality assessment by auditors. 41% of the participating companies (14) had already received a preliminary assessment from their auditors that their process is in line with the requirements of the ESRS. 44% (15 companies) were in intensive discussions with their auditors about the selected process at the time of the survey.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82e87d6 elementor-widget elementor-widget-heading\" data-id=\"82e87d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Discussion of the challenges and findings to date<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c468d1e elementor-widget elementor-widget-text-editor\" data-id=\"c468d1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The results of the DRSC survey show that most DAX 40 companies have already made significant progress in implementing the ESRS standards. The application of the material ESRS topics such as climate change and own workforce shows a broad recognition of the supposedly most important sustainability topics. However, the wide variation in the number of topics identified indicates different interpretations and approaches to the <a href=\"https:\/\/csr-tools.com\/en\/blog\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">implementation of the double materiality assessment<\/a>.  <\/p><p>Another key issue is the close cooperation with auditors to ensure that the processes at materiality assessment comply with regulatory requirements. This underlines the complexity and the high demands placed on the transparency and traceability of sustainability reporting. <\/p><p>Overall, the DRSC study offers valuable insights into the current status of materiality assessments in the leading German companies and serves as an important benchmark for other companies that will also have to deal with this topic in the future as part of CSRD reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a6f50a e-flex e-con-boxed e-con e-parent\" data-id=\"2a6f50a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47ea500 elementor-widget elementor-widget-heading\" data-id=\"47ea500\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2) materiality assessment Benchmark study of the STOXX Europe 600<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00aec98 elementor-widget elementor-widget-text-editor\" data-id=\"00aec98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The second study, conducted by Prof. Dr. Maximilian M\u00fcller and Nina Valkyser of the University of Cologne, focuses on the <a href=\"https:\/\/www.linkedin.com\/posts\/maximuel_csrd-materiality-analysis-early-adopter-activity-7219010427224027136-9hsl?utm_source=share&amp;utm_medium=member_desktop\">early adoption of the materiality assessment in accordance with the ESRS in the companies of the STOXX Europe 600<\/a> Index. This study provides in-depth insights into materiality assessments and reports on best practices and common challenges in the implementation of the new standards. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-666f769 elementor-widget elementor-widget-heading\" data-id=\"666f769\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Background to the materiality assessment benchmark study<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac547a elementor-widget elementor-widget-text-editor\" data-id=\"4ac547a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD Materiality Analysis study examines the early adoption of materiality assessment by companies in the STOXX Europe 600 Index for the 2023 financial year. Around 8% of the companies in the index have adopted the CSRD standards early. The study categorizes the companies into &#8220;early adopters&#8221; and those that have implemented double materiality according to <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a>. A total of 48 companies were analyzed, which are representative of the index in terms of their sectors and size.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fe0ceb elementor-widget elementor-widget-heading\" data-id=\"3fe0ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Results of the materiality assessment benchmark study\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efc7ffa elementor-widget elementor-widget-text-editor\" data-id=\"efc7ffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. Materiality of subject standards<\/strong><\/p><ul><li><strong>Climate change and workforce<\/strong>: All of the companies surveyed classified ESRS E1 (Climate change) and ESRS S1 (Own workforce) as material topics. Most companies (39 out of 45) also considered ESRS G1 (Company Policy) to be material. <\/li><li><strong>Other topics<\/strong>: Other relevant topics include ESRS E2 (Pollution), ESRS E3 (Water and Marine Resources), ESRS E4 (Biodiversity and Ecosystems), and ESRS E5 (Circular Economy). For social topics, ESRS S2 (Workers in the value chain) and ESRS S4 (Consumers and end users) were classified as relevant by several companies. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a76608 elementor-widget elementor-widget-image\" data-id=\"9a76608\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-1024x573.png\" class=\"attachment-large size-large wp-image-3338\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-1024x573.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-300x168.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-768x430.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-1536x860.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln-600x336.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Uni-Koeln.png 1650w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Wesentlichkeitsanalyse Benchmark Studie - Uni Ko\u0308ln<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0aac4f elementor-widget elementor-widget-text-editor\" data-id=\"f0aac4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">2. Distribution and relevance of specific and company-specific topics<\/strong><\/p><ul><li><strong>Company-specific topics<\/strong>: More than half of the companies identified company-specific issues, with cyber security and data protection being the most frequently mentioned. Other frequently mentioned topics were product safety and financial stability. <\/li><li><strong>Frequent sub-topics<\/strong>: The most common sub-topics included working conditions (69%), climate change mitigation (60%) and equal treatment and opportunities for all (60%).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cfa6e5 e-grid e-con-full e-con e-child\" data-id=\"3cfa6e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8277852 elementor-widget elementor-widget-image\" data-id=\"8277852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-1024x573.png\" class=\"attachment-large size-large wp-image-3339\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-1024x573.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-300x168.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-768x430.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-1536x860.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen-600x336.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Unternehmensspezifische-Themen.png 1650w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Wesentlichkeitsanalyse Benchmark Studie - Unternehmensspezifische Themen<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae11a5 elementor-widget elementor-widget-image\" data-id=\"0ae11a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-1024x573.png\" class=\"attachment-large size-large wp-image-3340\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-1024x573.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-300x168.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-768x430.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-1536x860.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen-600x336.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Wesentlichkeitsanalyse-Benchmark-Studie-Sub-Themen.png 1650w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Wesentlichkeitsanalyse Benchmark Studie - Sub-Themen<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f198fd8 elementor-widget elementor-widget-text-editor\" data-id=\"f198fd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">3. Benchmarking: comparison of best practices and common methods<\/strong><\/p><ul><li><strong>Best practices<\/strong>: The study shows that none of the companies surveyed fully complies with best practice standards. However, many companies are on the right track, particularly with regard to the step-by-step approach to materiality assessment. <\/li><li><strong>Challenges<\/strong>: Implementing a quantitative assessment of sustainability issues remains a challenge. Only a few companies (8%) currently use quantitative approaches to assess the impact and financial relevance of issues. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f46d087 elementor-widget elementor-widget-text-editor\" data-id=\"f46d087\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The study by the University of Cologne provides valuable insights into how European companies are implementing the requirements of CSRD. It shows the progress and challenges in the application of the materiality assessment and offers practical recommendations for companies wishing to improve their <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">CSRD reporting<\/a>. <\/p><p>Together with the results of the DRSC short survey, this study provides a comprehensive basis for companies to evaluate and further develop their own practices. It highlights the importance of systematic and well-documented materiality assessment as a basis for transparent and credible sustainability reporting. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-521d3bc elementor-widget elementor-widget-heading\" data-id=\"521d3bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Discussion of the differences and similarities between the studies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a828ba9 elementor-widget elementor-widget-text-editor\" data-id=\"a828ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The materiality assessment benchmark studies among the STOXX Europe 600 and DAX 40 companies show some similarities, such as the relevance of climate change and workforce issues. Both studies highlight the importance of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">CSRD audits<\/a> by auditors and emphasize the need for clear and comprehensible reporting processes. <\/p>\n<p>A key difference lies in the broader application of specific topic standards by the STOXX Europe 600 companies. While the DAX 40 companies show a wide spread in the number of topics reported, the early adopters in the STOXX Europe 600 focus more strongly on certain core standards and company-specific topics. <\/p>\n<p>The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-study-fragmented-esg-software-market\/\">CSRD study<\/a> by the University of Cologne also highlights the importance of best practices and benchmarking to help companies improve their materiality assessment. This is particularly relevant as many companies are still in the process of fully understanding and implementing the new requirements. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03804d7 e-flex e-con-boxed e-con e-parent\" data-id=\"03804d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfe5584 elementor-widget elementor-widget-heading\" data-id=\"cfe5584\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Materiality assessment-Excel template and workshop offer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2905e9d elementor-widget elementor-widget-text-editor\" data-id=\"2905e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To support companies in implementing these best practices, we offer a comprehensive <b><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">materiality assessment-Excel template<\/a><\/b>. This materiality assessment Excel helps to carry out a stakeholder analysis, systematically identify and evaluate the relevant sustainability issues and automatically creates a materiality matrix. <\/p>\n<p>We also offer practice-oriented <b><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-workshop-4h\/\">materiality assessment workshops<\/a><\/b> to help companies carry out their materiality assessment in accordance with the ESRS standards. Our experts will guide you through the entire process. These workshops provide practical insights and help to implement the ESRS requirements efficiently and effectively.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d87de45 e-flex e-con-boxed e-con e-parent\" data-id=\"6d87de45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Companies face the challenge of presenting their environmental, social and governance(ESG) performance in a transparent and comprehensible manner. A central [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,43],"tags":[],"class_list":["post-3675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-materiality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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