{"id":7773,"date":"2025-05-21T22:36:00","date_gmt":"2025-05-21T20:36:00","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/materiality-assessment-2024-everyones-doing-it-but-how-well\/"},"modified":"2025-09-01T12:24:56","modified_gmt":"2025-09-01T10:24:56","slug":"materiality-assessment-2024-everyones-doing-it-but-how-well","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/materiality-assessment-2024-everyones-doing-it-but-how-well\/","title":{"rendered":"Materiality Assessment 2024: Everyone&#8217;s doing it &#8211; but how well?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7773\" class=\"elementor elementor-7773 elementor-7725\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d6dcd2 e-flex e-con-boxed e-con e-parent\" data-id=\"3d6dcd2\" 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-3d03d31 elementor-widget elementor-widget-image\" data-id=\"3d03d31\" 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\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3-1024x576.png\" class=\"attachment-large size-large wp-image-7764\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3-1024x576.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3-300x169.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3-768x432.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3-600x338.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-3.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\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-0e09e5f elementor-widget elementor-widget-text-editor\" data-id=\"0e09e5f\" 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 class=\"\" data-start=\"202\" data-end=\"534\">The <strong data-start=\"206\" data-end=\"237\"><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">materiality assessment<\/a><\/strong> is more than just an entry point into the sustainability report &#8211; it shows what companies have to report on in the first place. According to <strong data-start=\"385\" data-end=\"454\"><a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards<\/a> (ESRS 1)<\/strong>, it is the formal filter through which all sustainability topics must pass. <\/p><p class=\"\" data-start=\"536\" data-end=\"900\">What is new here is above all the concept of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\"><strong data-start=\"576\" data-end=\"604\">double materiality <\/strong><\/a>Companies must assess both how environmental and social factors affect their financial success<strong data-start=\"721\" data-end=\"735\">(outside-in<\/strong>, i.e. financial materiality) and what impact their business activities have on the environment and society<strong data-start=\"858\" data-end=\"872\">(inside-out<\/strong>, i.e. impact materiality).<\/p><p class=\"\" data-start=\"902\" data-end=\"1060\">The implementation of this double perspective is <strong data-start=\"945\" data-end=\"1011\">mandatory for all companies subject to reporting requirements from 2024<\/strong> &#8211; regardless of sector or company 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-1ba5fbb elementor-widget elementor-widget-heading\" data-id=\"1ba5fbb\" 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\">But how well does this work in practice?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5dfa3a elementor-widget elementor-widget-text-editor\" data-id=\"c5dfa3a\" 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 class=\"\" data-start=\"1103\" data-end=\"1374\">In this article in the <strong data-start=\"1131\" data-end=\"1148\">\u201c<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reports-2024-what-we-can-learn-from-them\/\">Inside CSRD<\/a>\u201d<\/strong> series, we take an in-depth look at precisely this question &#8211; based on the analysis of more than 200 CSRD reports examined in studies by <a href=\"https:\/\/csr-tools.com\/wp-content\/uploads\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a>, <a href=\"https:\/\/www.drsc.de\/app\/uploads\/2025\/03\/20250325_Praxis-der-Nachhaltigkeitsberichterstattung-2024_DRSC_Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte &amp; DRSC<\/a>, <a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/sustainability-compliance-to-reinvention\/corporate-sustainability-reporting-directive\/initial-csrd-insights.html\" target=\"_blank\" rel=\"noopener\">PwC<\/a><a href=\"https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/webcasts\/sustainability-reporting-webcasts-and-videos\/sustainability-reporting-technical-webcasts\/assets\/Global_Sustainability_Reporting_Technical_Webcast_slidedeck_March_2025_updated.pdf\" target=\"_blank\" rel=\"noopener\">(webcast<\/a>), <a href=\"https:\/\/www.horvath-partners.com\/fileadmin\/horvath-partners.com\/assets\/05_Media_Center\/PDFs\/Studien-PDFs_fuer_MAT-Download\/2025__Horvath_CSRD_Study.pdf\" target=\"_blank\" rel=\"noopener\">Horv\u00e1th<\/a>, <a href=\"https:\/\/kpmg.com\/de\/de\/home\/themen\/2025\/04\/globaler-bericht-incentivising-long-term-value-creation.html\" target=\"_blank\" rel=\"noopener\">KPMG<\/a>, <a href=\"https:\/\/www.keyesg.com\/article\/inside-the-first-csrd-reports-key-trends-insights-uncovered\" target=\"_blank\" rel=\"noopener\">KEY ESG<\/a>, <a href=\"https:\/\/www.europeanissuers.eu\/docs\/view\/67498aa2cc294-en\" target=\"_blank\" rel=\"noopener\">European Issuers<\/a> and others.<\/p><p class=\"\" data-start=\"1376\" data-end=\"1580\">It becomes clear: The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\"><strong data-start=\"1405\" data-end=\"1436\">Materiality Assessment<\/strong><\/a><span data-start=\"1405\" data-end=\"1436\"> 2024 is<\/span> an integral part of almost every report \u2013 but methodological maturity, transparency, and strategic embedding differ.<\/p><p class=\"\" data-start=\"1582\" data-end=\"1712\">In this blog article, we show how widespread implementation actually is &#8211; and what differences in quality are noticeable.<\/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-507cbd0 e-flex e-con-boxed e-con e-parent\" data-id=\"507cbd0\" 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-4f68605 elementor-widget elementor-widget-heading\" data-id=\"4f68605\" 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. status quo: everyone is doing it - but how well?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-776ce6d elementor-widget elementor-widget-text-editor\" data-id=\"776ce6d\" 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 class=\"\" data-start=\"173\" data-end=\"371\">First, the good news: <strong data-start=\"200\" data-end=\"227\">Almost all companies<\/strong> whose reports were examined in the analyzed studies <strong data-start=\"291\" data-end=\"341\">have conducted a Materiality Assessment<\/strong> \u2013 as required by the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a>.<\/p><p class=\"\" data-start=\"373\" data-end=\"615\">However, the studies also show that <strong data-start=\"403\" data-end=\"475\">the quality and maturity of these analyses vary considerably.<\/strong> In some cases, there is a world of difference between a formal \u201cticked-off\u201d presentation and a transparently documented, strategically embedded analysis.<\/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-a76a275 elementor-widget elementor-widget-heading\" data-id=\"a76a275\" 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\">Duty fulfilled - with room for improvement in terms of depth and transparency<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d11e3b elementor-widget elementor-widget-text-editor\" data-id=\"7d11e3b\" 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 data-start=\"680\" data-end=\"724\">Several studies identify typical weaknesses:<\/p><ul data-start=\"726\" data-end=\"1297\"><li data-start=\"726\" data-end=\"963\"><p data-start=\"728\" data-end=\"963\"><strong data-start=\"728\" data-end=\"739\">KEY ESG<\/strong> shows that the methodology for Materiality Assessment is hardly comprehensible in many reports: Few companies use a materiality matrix, and almost none present numerical evaluation methods.<\/p><\/li><li data-start=\"964\" data-end=\"1145\"><p data-start=\"966\" data-end=\"1145\">According to <strong data-start=\"971\" data-end=\"982\">Horv\u00e1th<\/strong>, only <strong data-start=\"1001\" data-end=\"1025\">20% of companies<\/strong> visualize the results of their Materiality Assessment \u2013 for example, in the form of a matrix, as recommended in ESRS 1 (Appendix F).<\/p><\/li><li data-start=\"1146\" data-end=\"1297\"><p data-start=\"1148\" data-end=\"1297\"><strong data-start=\"1148\" data-end=\"1154\">EY<\/strong> reports that stakeholder engagement was addressed by all companies, but in some cases only superficially: 26% of companies only described their engagement in text form &#8211; without visualization or further detail.<\/p><\/li><\/ul><p data-start=\"1299\" data-end=\"1479\">Some reports also remain vague when it comes to the link with strategy, risk management and target systems &#8211; although this is precisely what would be the actual added value of dual 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-6ae6f16 elementor-widget elementor-widget-heading\" data-id=\"6ae6f16\" 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\">Number games without context?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c21cad elementor-widget elementor-widget-text-editor\" data-id=\"7c21cad\" 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 class=\"\" data-start=\"1516\" data-end=\"1680\">What&#8217;s more, although some companies list a large number of \u201c<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/understanding-and-using-iros-the-key-to-materiality-analysis-csrd\/\">Impacts, Risks &amp; Opportunities<\/a>\u201d (IROs), they do so without any recognizable prioritization or comprehensible selection.<\/p><p class=\"\" data-start=\"1682\" data-end=\"1906\"><strong data-start=\"1682\" data-end=\"1701\">EuropeanIssuers<\/strong> points out that 77% of companies have used <strong data-start=\"1746\" data-end=\"1771\">external support<\/strong> for the methodology &#8211; which is helpful for getting started, but does not automatically lead to strategic depth.<\/p><p class=\"\" data-start=\"1935\" data-end=\"2193\">materiality assessment is omnipresent &#8211; but methodologically immature in some cases. Many companies are closely aligned with minimum regulatory requirements, but genuine transparency, stakeholder involvement and strategic prioritization are (still) rare. <\/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-3aaecce elementor-widget elementor-widget-heading\" data-id=\"3aaecce\" 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. one analysis, many levels of maturity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64deff6 elementor-widget elementor-widget-text-editor\" data-id=\"64deff6\" 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 class=\"\" data-start=\"268\" data-end=\"552\">A key output of materiality assessment as part of the CSRD is the identification of so-called <strong data-start=\"370\" data-end=\"411\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/iros-examples-efficient-materiality-analysis-with-the-esrs-iro-database\/\">IROs<\/a> &#8211; Impacts, Risks &amp; Opportunities<\/strong>. They form the backbone of the content of the sustainability report: only topics with at least one material IRO are subject to reporting. <\/p><p class=\"\" data-start=\"554\" data-end=\"665\">The analyzed studies show: <strong data-start=\"587\" data-end=\"665\">The range of reported IROs is enormous &#8211; as is their quality.<\/strong><\/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-febe022 elementor-widget elementor-widget-heading\" data-id=\"febe022\" 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\">Average: Around 40 IROs per report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-834a183 elementor-widget elementor-widget-text-editor\" data-id=\"834a183\" 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<ul data-start=\"714\" data-end=\"1050\"><li class=\"\" data-start=\"714\" data-end=\"805\"><p class=\"\" data-start=\"716\" data-end=\"805\"><strong data-start=\"716\" data-end=\"727\">Horv\u00e1th<\/strong> calculated an average of <strong data-start=\"762\" data-end=\"773\">39 IROs<\/strong> per company (median: 36).<\/p><\/li><li class=\"\" data-start=\"806\" data-end=\"947\"><p class=\"\" data-start=\"808\" data-end=\"947\"><strong data-start=\"808\" data-end=\"825\">Deloitte\/DRSC<\/strong> comes to <strong data-start=\"836\" data-end=\"849\">\u00d8 42 IROs<\/strong>, with a range of <strong data-start=\"876\" data-end=\"889\">5 to 118<\/strong> &#8211; a clear sign of a lack of comparability.<\/p><\/li><li class=\"\" data-start=\"948\" data-end=\"1050\"><p class=\"\" data-start=\"950\" data-end=\"1050\"><strong data-start=\"950\" data-end=\"961\">KEY ESG<\/strong> gives an average number of <strong data-start=\"1000\" data-end=\"1011\">38 IROs<\/strong>, also with a high variance (11-102).<\/p><\/li><\/ul><p class=\"\" data-start=\"1052\" data-end=\"1238\">These figures clearly show that while some companies cover a broad range of topics, others greatly reduce their analysis &#8211; partly due to a lack of data, partly due to strategic caution.<\/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-42bdce7 elementor-widget elementor-widget-heading\" data-id=\"42bdce7\" 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\">Content distribution: risk dominates, opportunities are missing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e058a44 elementor-widget elementor-widget-text-editor\" data-id=\"e058a44\" 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 class=\"\" data-start=\"1305\" data-end=\"1444\">The qualitative composition of the IROs is particularly revealing. According to <strong data-start=\"1382\" data-end=\"1393\">Horv\u00e1th<\/strong>, the average distribution is as follows: <\/p><ul data-start=\"1446\" data-end=\"1575\"><li class=\"\" data-start=\"1446\" data-end=\"1499\"><p class=\"\" data-start=\"1448\" data-end=\"1499\"><strong data-start=\"1448\" data-end=\"1456\">63%<\/strong> of IROs relate to <strong data-start=\"1476\" data-end=\"1496\">negative impacts<\/strong>,<\/p><\/li><li class=\"\" data-start=\"1500\" data-end=\"1543\"><p class=\"\" data-start=\"1502\" data-end=\"1543\"><strong data-start=\"1502\" data-end=\"1510\">25 %<\/strong> relate to <strong data-start=\"1529\" data-end=\"1540\">risks<\/strong>,<\/p><\/li><li class=\"\" data-start=\"1544\" data-end=\"1575\"><p class=\"\" data-start=\"1546\" data-end=\"1575\"><strong data-start=\"1546\" data-end=\"1558\">only 12 %<\/strong> for <strong data-start=\"1563\" data-end=\"1574\">opportunities<\/strong>.<\/p><\/li><\/ul><p class=\"\" data-start=\"1577\" data-end=\"1914\">This asymmetry is remarkable: the reports focus heavily on problems &#8211; potential opportunities remain underrepresented. Business models for the energy transition, circular economy or sustainable innovations, for example, exist in many cases, but are often not explicitly named as strategic opportunities.<\/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-9988ca7 elementor-widget elementor-widget-heading\" data-id=\"9988ca7\" 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 the figures (don't) say<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-283316a elementor-widget elementor-widget-text-editor\" data-id=\"283316a\" 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 class=\"\" data-start=\"1953\" data-end=\"2207\">The absolute number of IROs is <strong data-start=\"1986\" data-end=\"2019\">not a measure of quality in itself<\/strong> &#8211; 100 entries without prioritization are of little help. The decisive factor is whether the IROs were selected, justified and prioritized in a comprehensible manner. However, this is precisely what many reports lack:  <\/p><ul data-start=\"2209\" data-end=\"2508\"><li class=\"\" data-start=\"2209\" data-end=\"2285\"><p class=\"\" data-start=\"2211\" data-end=\"2285\"><strong data-start=\"2211\" data-end=\"2222\">KEY ESG<\/strong> criticizes the lack of documentation of the valuation methodology.<\/p><\/li><li class=\"\" data-start=\"2286\" data-end=\"2399\"><p class=\"\" data-start=\"2288\" data-end=\"2399\"><strong data-start=\"2288\" data-end=\"2294\">EY<\/strong> points out that some companies only list IROs without context or reference to the overall strategy.<\/p><\/li><li class=\"\" data-start=\"2400\" data-end=\"2508\"><p class=\"\" data-start=\"2402\" data-end=\"2508\"><strong data-start=\"2402\" data-end=\"2414\">Deloitte<\/strong> notes that in some companies the IROs are only formulated very briefly.<\/p><\/li><\/ul><p class=\"\" data-start=\"2515\" data-end=\"2844\"><strong data-start=\"2548\" data-end=\"2579\">materiality assessment 2024<\/strong> often provides a large number of IROs &#8211; but sometimes without methodological clarity, strategic relevance or recognizable decision-making logic. A company that works with a small number of well-founded IROs may be more transparent than a company with 100 unsorted entries. <\/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-ae75e5c elementor-cta--layout-image-above elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"ae75e5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/csr-tools.com\/en\/esrs-iro-database-for-materiality-analysis\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/csr-tools.eu\/wp-content\/uploads\/IRO-Datenbank-1024x738.webp);\" role=\"img\" aria-label=\"IRO-Datenbank f\u00fcr die doppelte Wesentlichkeitsanalyse\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tIRO database\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSave over 500 hours with our IRO database \u2013 over 850 pre-formulated impacts, opportunities &amp; risks, perfect for an efficient Materiality Assessment.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-\">\n\t\t\t\t\t\tTo the IRO database\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\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-e2e4119 elementor-widget elementor-widget-heading\" data-id=\"e2e4119\" 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\">3. comparison of maturity levels: between minimum standard and best practice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-875947e elementor-widget elementor-widget-text-editor\" data-id=\"875947e\" 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>While <strong data-start=\"304\" data-end=\"335\">materiality assessment 2024<\/strong> appears in all reports, the <strong data-start=\"388\" data-end=\"424\">quality of implementation varies considerably<\/strong>. Some companies simply fulfill their obligations &#8211; others use the analysis as a strategic tool. The studies show clear patterns of these <strong data-start=\"578\" data-end=\"610\">different levels of maturity<\/strong>.  <\/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-b0c8913 elementor-widget elementor-widget-heading\" data-id=\"b0c8913\" 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\">Major differences between company types<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7baa3a9 elementor-widget elementor-widget-text-editor\" data-id=\"7baa3a9\" 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 class=\"\" data-start=\"667\" data-end=\"869\">According to <strong>Deloitte\/DRSC<\/strong>, larger companies &#8211; especially DAX companies &#8211; report more frequently in full in accordance with ESRS than smaller listed companies. The number of identified IROs is also higher for them on average, which indicates a structured approach to materiality assessment. <\/p><p class=\"\" data-start=\"1048\" data-end=\"1265\">According to the studies, a different approach can be observed depending on experience with ESG reporting: companies that have previously reported in accordance with GRI or TCFD are methodologically more advanced.<\/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-5add412 elementor-widget elementor-widget-heading\" data-id=\"5add412\" 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\">Strategic instead of formal: what distinguishes best practices<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f34be3 elementor-widget elementor-widget-text-editor\" data-id=\"3f34be3\" 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 class=\"\" data-start=\"1332\" data-end=\"1475\">The few companies that strategically use their Materiality Assessment show some common characteristics:<\/p><ul data-start=\"1477\" data-end=\"1981\"><li class=\"\" data-start=\"1477\" data-end=\"1588\"><p class=\"\" data-start=\"1479\" data-end=\"1588\"><strong data-start=\"1479\" data-end=\"1506\">Interdisciplinary teams<\/strong> (e.g. ESG, strategy, risk, communication) develop the analysis together.<\/p><\/li><li class=\"\" data-start=\"1589\" data-end=\"1688\"><p class=\"\" data-start=\"1591\" data-end=\"1688\"><strong data-start=\"1591\" data-end=\"1613\">Stakeholder dialogs<\/strong> are documented in concrete terms &#8211; with target groups, methods and results.<\/p><\/li><li class=\"\" data-start=\"1689\" data-end=\"1801\"><p class=\"\" data-start=\"1691\" data-end=\"1801\">The assessment is <strong data-start=\"1713\" data-end=\"1743\">structured and weighted<\/strong>, e.g. using scoring models or threshold value tables.<\/p><\/li><li class=\"\" data-start=\"1802\" data-end=\"1903\"><p class=\"\" data-start=\"1804\" data-end=\"1903\">Results are linked to <strong data-start=\"1826\" data-end=\"1857\">targets, measures or KPIs<\/strong> &#8211; and not presented in isolation.<\/p><\/li><li class=\"\" data-start=\"1904\" data-end=\"1981\"><p class=\"\" data-start=\"1906\" data-end=\"1981\">IROs are incorporated into <strong data-start=\"1922\" data-end=\"1976\">risk reports, strategy processes and target systems<\/strong>.<\/p><\/li><\/ul><p class=\"\" data-start=\"1983\" data-end=\"2154\">The result: The Materiality Assessment is not treated as an annoying regulation, but as an opportunity for <strong data-start=\"2092\" data-end=\"2123\">strategic positioning<\/strong> and consistent communication.<\/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-d2c1479 elementor-widget elementor-widget-heading\" data-id=\"d2c1479\" 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\">4 Conclusion: From duty to positioning<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9972b1 elementor-widget elementor-widget-text-editor\" data-id=\"d9972b1\" 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 analysis clearly shows that <strong data-start=\"230\" data-end=\"307\"> materiality assessment 2024 is being implemented by almost all companies<\/strong> &#8211; but the way in which this is done varies considerably. While some organizations choose a methodically sound, comprehensible and strategically embedded approach, others treat the analysis more as a compulsory regulatory exercise. <\/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-8134f0f elementor-widget elementor-widget-heading\" data-id=\"8134f0f\" 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 many reports show:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c03b8 elementor-widget elementor-widget-text-editor\" data-id=\"c9c03b8\" 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<ul data-start=\"598\" data-end=\"842\"><li class=\"\" data-start=\"598\" data-end=\"635\"><p class=\"\" data-start=\"600\" data-end=\"635\">Methodology remains partially opaque<\/p><\/li><li class=\"\" data-start=\"636\" data-end=\"694\"><p class=\"\" data-start=\"638\" data-end=\"694\">Stakeholder perspectives are often still superficial<\/p><\/li><li class=\"\" data-start=\"695\" data-end=\"763\"><p class=\"\" data-start=\"697\" data-end=\"763\">Visualizations and evaluation logics are rarely disclosed<\/p><\/li><li class=\"\" data-start=\"764\" data-end=\"842\"><p class=\"\" data-start=\"766\" data-end=\"842\">Opportunities are mentioned less frequently than risks or negative impacts<\/p><\/li><\/ul><p class=\"\" data-start=\"844\" data-end=\"1113\">At the same time, there are <strong data-start=\"865\" data-end=\"887\">positive examples<\/strong>: Companies that understand their <strong data-start=\"911\" data-end=\"962\">Materiality Assessment as a management tool<\/strong>, link it with strategic goals, KPIs, and risk analyses \u2013 and thus create real added value for management and report recipients.<\/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-e1ce162 elementor-widget elementor-widget-heading\" data-id=\"e1ce162\" 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\">Recommendation for practice:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eaf0a2 elementor-widget elementor-widget-text-editor\" data-id=\"3eaf0a2\" 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<ul data-start=\"1148\" data-end=\"1511\"><li class=\"\" data-start=\"1148\" data-end=\"1256\"><p class=\"\" data-start=\"1150\" data-end=\"1256\">Do not <strong data-start=\"1154\" data-end=\"1206\">view the Materiality Assessment in isolation<\/strong>, but integrate it into strategy and management.<\/p><\/li><li class=\"\" data-start=\"1257\" data-end=\"1343\"><p class=\"\" data-start=\"1259\" data-end=\"1343\">Actively create <strong data-start=\"1259\" data-end=\"1274\">transparency<\/strong> in methodology, prioritization and stakeholder dialogue<\/p><\/li><li class=\"\" data-start=\"1344\" data-end=\"1424\"><p class=\"\" data-start=\"1346\" data-end=\"1424\">Don&#8217;t forget opportunities &#8211; they show development and innovation potential<\/p><\/li><li class=\"\" data-start=\"1425\" data-end=\"1511\"><p class=\"\" data-start=\"1427\" data-end=\"1511\">Not only list IROs, but prioritize, comment on and link them operationally<\/p><\/li><\/ul><p class=\"\" data-start=\"1513\" data-end=\"1750\">The <strong data-start=\"1517\" data-end=\"1586\">CSRD opens up the space for well-founded sustainability communication<\/strong> &#8211; materiality assessment is the gateway. Those who create clarity, structure and depth here position themselves not only in regulatory terms, but also strategically. <\/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-4000340 e-flex e-con-boxed e-con e-parent\" data-id=\"4000340\" 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-fece179 elementor-widget elementor-widget-heading\" data-id=\"fece179\" 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\">Sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5262e02 elementor-widget elementor-widget-text-editor\" data-id=\"5262e02\" 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<ul><li><a href=\"https:\/\/sustainabilityreportingnavigator.com\/\" target=\"_blank\" rel=\"noopener\">Sustainability Reporting Navigator  <\/a><\/li><li><a href=\"https:\/\/csr-tools.com\/wp-content\/uploads\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li><li><a href=\"https:\/\/www.drsc.de\/app\/uploads\/2025\/03\/20250325_Praxis-der-Nachhaltigkeitsberichterstattung-2024_DRSC_Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte &amp; DRSC<\/a><\/li><li><a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/sustainability-compliance-to-reinvention\/corporate-sustainability-reporting-directive\/initial-csrd-insights.html\" target=\"_blank\" rel=\"noopener\">PwC<\/a><a href=\"https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/webcasts\/sustainability-reporting-webcasts-and-videos\/sustainability-reporting-technical-webcasts\/assets\/Global_Sustainability_Reporting_Technical_Webcast_slidedeck_March_2025_updated.pdf\" target=\"_blank\" rel=\"noopener\">(Webcast<\/a>)<\/li><li><a href=\"https:\/\/www.horvath-partners.com\/fileadmin\/horvath-partners.com\/assets\/05_Media_Center\/PDFs\/Studien-PDFs_fuer_MAT-Download\/2025__Horvath_CSRD_Study.pdf\" target=\"_blank\" rel=\"noopener\">Horv\u00e1th<\/a><\/li><li><a href=\"https:\/\/kpmg.com\/de\/de\/home\/themen\/2025\/04\/globaler-bericht-incentivising-long-term-value-creation.html\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.keyesg.com\/article\/inside-the-first-csrd-reports-key-trends-insights-uncovered\" target=\"_blank\" rel=\"noopener\">KEY ESG<\/a><\/li><li><a href=\"https:\/\/www.europeanissuers.eu\/docs\/view\/67498aa2cc294-en\" target=\"_blank\" rel=\"noopener\">European Issuers<\/a><\/li><\/ul>\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-6b896a45 e-flex e-con-boxed e-con e-parent\" data-id=\"6b896a45\" 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-5412dd24 elementor-widget elementor-widget-heading\" data-id=\"5412dd24\" 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\">Blog Posts on Materiality Assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f37fd6e e-con-full e-flex e-con e-child\" data-id=\"2f37fd6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73986122 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"73986122\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The materiality assessment is more than just an entry point into the sustainability report &#8211; it shows what companies have [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7764,"comment_status":"closed","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 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