{"id":3688,"date":"2024-06-24T22:15:29","date_gmt":"2024-06-24T20:15:29","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/materiality-analysis-guidelines-amendments-to-efrag\/"},"modified":"2025-08-28T13:50:50","modified_gmt":"2025-08-28T11:50:50","slug":"materiality-analysis-guidelines-amendments-to-efrag","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/materiality-analysis-guidelines-amendments-to-efrag\/","title":{"rendered":"materiality assessment Guideline: Amendments to EFRAG"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3688\" class=\"elementor elementor-3688 elementor-2544\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-567ec70 e-flex e-con-boxed e-con e-parent\" data-id=\"567ec70\" 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-a609486 elementor-widget elementor-widget-heading\" data-id=\"a609486\" 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\">Significant changes to the materiality assessment guidelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7860e37 elementor-widget elementor-widget-heading\" data-id=\"7860e37\" 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\">What is the materiality assessment guide (IG 1)?<\/h3>\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-5c4900b e-flex e-con-boxed e-con e-parent\" data-id=\"5c4900b\" 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-418211b elementor-widget elementor-widget-text-editor\" data-id=\"418211b\" 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>EFRAG provides organizations with valuable assistance in implementing the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a>. One of these <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-points-and-other-csrd-aids\/\">CSRD aids<\/a> is the materiality assessment guide (Implementation Guidance: <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">Materiality Assessment<\/a>). <\/p><p>The guide provides organizations with <a href=\"https:\/\/csr-tools.com\/en\/blog\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">step-by-step instructions on how to carry out materiality assessment<\/a> as well as information on stakeholder involvement and answers to frequently asked questions.<\/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-d0a3f7b elementor-widget elementor-widget-heading\" data-id=\"d0a3f7b\" 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\">What you need to know about the changes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67caf2b elementor-widget elementor-widget-text-editor\" data-id=\"67caf2b\" 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 May 2024, EFRAG published the final version of the Implementation Guidance (IG 1) on<a href=\"https:\/\/csr-tools.com\/en\/blog\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\"> the implementation of the double materiality assessment<\/a> Following extensive public consultation and numerous responses, significant changes were made to the draft (from December 2023). In this blog post, we present the most significant changes to the materiality analysis guidance and explain why they are so important.  <\/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-5f67807 e-flex e-con-boxed e-con e-parent\" data-id=\"5f67807\" 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-7b384b9 elementor-widget elementor-widget-heading\" data-id=\"7b384b9\" 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\">The most important changes to the materiality assessment guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c0d569 elementor-widget elementor-widget-heading\" data-id=\"5c0d569\" 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\">1. new section on materiality at group and subsidiary level<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ab043b elementor-widget elementor-widget-text-editor\" data-id=\"3ab043b\" 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>One of the most significant changes is the introduction of the new section 3.6.3 &#8220;Considerations for groups and subsidiaries&#8221;. This section provides clear guidance on how material topics identified at subsidiary level should be incorporated into materiality assessment at group level. This ensures that the assessments at group level are comprehensive and consistent.  <\/p><p>The parent company may perform its materiality assessment using different <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);\">approaches or a hybrid combination of the following two approaches:<\/span><\/p><ol><li><span style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><b>Top-down approach <\/b><\/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);\">where a valuation is carried out at group level<\/span>, involving or consulting the subsidiaries, also in order to obtain the necessary information; and\/or<\/li><li><b>Bottom-up approach<\/b>, in which a valuation is carried out at subsidiary level and the results are consolidated at Group level.<\/li><\/ol><p>There is also a hybrid option. The <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);\">starting point is to identify the impacts that are common across the group (top-down)<\/span>,<span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\">and then the bottom-up approach for impacts that are  common across the group (bottom-up <\/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);\">. <\/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);\">are specific to one or more subsidiaries. These are determined on the basis of the thresholds  <\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Group level.<\/span><\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Details can be found in the<\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"> <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 1<\/a> page <\/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);\">32 (Section 3.6.3) and page <\/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);\">46 (FAQ 13).<\/span><\/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-04a7d58 elementor-widget elementor-widget-heading\" data-id=\"04a7d58\" 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\">2. clarification on objective and supportable evidence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ed5fd elementor-widget elementor-widget-text-editor\" data-id=\"27ed5fd\" 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>Another important aspect of EFRAG&#8217;s materiality assessment guidance is the clarification of what constitutes objective and supportable evidence. This clarification was made to ensure that the materiality analyses are based on reliable and verifiable data. This increases the credibility and reliability of the materiality analyses and helps to ensure that decisions are based on solid evidence. This improves the overall quality of sustainability reporting.   <\/p><p>Scientific evidence and quantitative measurements of IROs are objective proof of <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);\">their materiality. However, it is recognized that qualitative information   <\/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);\">are often valuable to underpin the materiality assessment,  <\/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);\">including information from affected stakeholders. Qualitative information can   <\/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);\">provide relevant context for understanding quantitative measures.<\/span><\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Details can be found in the<\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"> <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 1<\/a> page 9<\/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);\"> (paragraph 28) and page <\/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);\">44 (FAQ 10).<\/span><\/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-dcd7db2 elementor-widget elementor-widget-heading\" data-id=\"dcd7db2\" 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\">3. clarification of the architecture of the ESRS\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f311a31 elementor-widget elementor-widget-text-editor\" data-id=\"f311a31\" 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 final version contains important clarifications to the architecture of the ESRS, particularly with regard to the inclusion of non-ESRS sustainability information in the sustainability statement. These clarifications eliminate potential inconsistencies and allow companies to include additional, relevant information (e.g. from the SASB and GRI Standards) in their reports. This helps to make reports more complete and contextual and gives companies the flexibility to publish more comprehensive sustainability information.  <\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Details can be found in the<\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"> <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 1<\/a> page 9<\/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);\"> (paragraph 25).<\/span><\/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-a998cf8 elementor-widget elementor-widget-heading\" data-id=\"a998cf8\" 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\">4. consideration of mitigation, restitution and preventive measures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94bc60b elementor-widget elementor-widget-text-editor\" data-id=\"94bc60b\" 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 principle, environmental impacts are <span style=\"background-color: var(--ast-global-color-5); text-align: var(--text-align); font-style: inherit; font-weight: inherit; color: var(--ast-global-color-3);\">considered in the<\/span> materiality assessment <b>before<\/b> any mitigation measures.<\/p><p>To this end, the terminology and scope of mitigation, compensation and preventive measures were revised in the final version. The terms &#8220;gross&#8221; and &#8220;net impacts&#8221; have been replaced by &#8220;before mitigation&#8221;, &#8220;compensation&#8221; or &#8220;preventive measures&#8221;. <\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Details can be found in the<\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"> <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 1<\/a> page 54<\/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);\"> (FAQ 23).<\/span><\/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-ea61854 elementor-widget elementor-widget-heading\" data-id=\"ea61854\" 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\">5. special reference to governance considerations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c65ff0a elementor-widget elementor-widget-text-editor\" data-id=\"c65ff0a\" 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 company&#8217;s administrative, management and supervisory bodies (AMBs) must be informed about the material impacts, risks and opportunities (IROs) (ESRS 2 paragraph 26a). This means that the material IROs should be taken into account when monitoring the company&#8217;s strategy and risk management process. <\/p><p>There are no changes to the IG 1 draft in the final version, but<span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\"> a direct reference to the <\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\">ESRS 2 GOV has beenmade<\/span> on <span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\">page 24<\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\"> (section 3.3) and page 26<\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\"> (paragraph 100<\/span>) <span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-style: inherit; font-weight: inherit; text-align: var(--text-align);\">.<\/span><\/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-8e9cb61 elementor-widget elementor-widget-heading\" data-id=\"8e9cb61\" 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\">6. inclusion of additional sources for the materiality assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7569658 elementor-widget elementor-widget-text-editor\" data-id=\"7569658\" 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 final materiality assessment guidelines have been supplemented with additional sources and tools that can be used for materiality assessment. These include, for example, the <a href=\"https:\/\/www.globalreporting.org\/\" target=\"_blank\" rel=\"noopener\">GRI Standards<\/a> and the <a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/\" target=\"_blank\" rel=\"noopener\">ISSB Standards<\/a>, which enable a more comprehensive and well-founded analysis. This addition enables companies to benefit from proven frameworks and best practices, which ultimately leads to higher quality and better aligned sustainability reports.  <\/p><p><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">Details can be found in<\/span><span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\"> <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 1<\/a> page 35<\/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);\"> (section 4.1) and page 38<\/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);\"> (<\/span>section 4.4<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);\">).<\/span><\/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-5d39279a elementor-widget elementor-widget-html\" data-id=\"5d39279a\" 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 Vorlage<\/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-769a3ce elementor-widget elementor-widget-spacer\" data-id=\"769a3ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-624aeac elementor-widget elementor-widget-heading\" data-id=\"624aeac\" 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\">Other relevant additions to the materiality analysis guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8d7367 elementor-widget elementor-widget-toggle\" data-id=\"b8d7367\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1931\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1931\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is there a minimum number of material sustainability aspects that must be disclosed in the company's sustainability declaration?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1931\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1931\"><p>There is no minimum (or maximum) number of material sustainability aspects prescribed by the ESRS, as materiality depends on the specific facts and circumstances of the company.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1932\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1932\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When assessing the materiality of a sustainability issue, is the focus on stakeholder opinions or objective evidence?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1932\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1932\"><p>The materiality assessment should be based as far as possible on objective data and evidence. When assessing the materiality of a sustainability aspect, there is no conflict between<br \/>considering the opinions of affected stakeholders and objective evidence. The purpose of both is to gain an understanding of the severity (and likelihood) of the impacts in order to present them in the sustainability statement. Depending on the circumstances, <span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">the involvement of affected stakeholders<\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> may or may not be necessary.<\/span>   <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c977d elementor-widget elementor-widget-spacer\" data-id=\"73c977d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-3fec890 e-flex e-con-boxed e-con e-parent\" data-id=\"3fec890\" 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-5c0e49f elementor-widget elementor-widget-heading\" data-id=\"5c0e49f\" 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\">Conclusion on the changes in the materiality assessment guidelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f45b2e elementor-widget elementor-widget-text-editor\" data-id=\"1f45b2e\" 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 changes made to the materiality assessment guidance (IG1) reflect the extensive feedback from the public consultation and aim to improve the comprehensibility, applicability and quality of the guidance. These adjustments help companies to carry out their <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">materiality analyses<\/a> in a more precise and well-founded manner, thereby achieving higher quality and consistency in sustainability reporting. <\/p><p>Not only is it at the heart of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a>, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">double materiality assessment is an important strategic tool<\/a> for the future viability of companies.<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Significant changes to the materiality assessment guidelines What is the materiality assessment guide (IG 1)? EFRAG provides organizations with valuable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3333,"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":[39,43],"tags":[],"class_list":["post-3688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-materiality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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