Double Materiality Assessment (DMA)


A. Understanding What Matters Most


In today’s evolving regulatory landscape, businesses must not only assess how sustainability factors impact them but also how they impact society and the environment. This dual perspective—known as Double Materiality—is a critical requirement for compliance with frameworks like CSRD and ESG reporting standards. At Fellow Future, we help you navigate this complex process, ensuring that your strategy is both compliant and value-driven.


B. Why Double Materiality Matters


A Double Materiality Assessment (DMA) enables your business to:

  • Identify Key ESG Risks & Opportunities – Understand how sustainability issues affect your financial performance and operations.
  • Assess Your Business’s Impact – Measure how your activities influence environmental and social factors.
  • Ensure Regulatory Compliance – Align with reporting frameworks such as CSRD (Corporate Sustainability Reporting Directive).
  • Future-Proof Your Strategy – Integrate material sustainability factors into decision-making for long-term success.


C. Our Approach


Our structured methodology ensures that you identify, evaluate, and integrate material sustainability topics effectively.

1. Identify & Prioritize

  • Conduct stakeholder engagement and gather insights from key internal and external sources.
  • Assess sector-specific ESG risks and emerging sustainability trends.


2. Evaluate Financial & Impact Materiality

  • Analyze sustainability factors that influence business performance, risk exposure, and market positioning.
  • Determine the environmental and social impact of your company’s operations.


3. Integrate Into Decision-Making

  • Align findings with your strategic goals, risk management, and corporate governance.
  • Develop actionable recommendations for reporting and business transformation.


D. Who Benefits from a Double Materiality Assessment


  • Companies preparing for CSRD compliance
  • Businesses integrating ESG into their strategy
  • Organizations aiming to enhance transparency and accountability
  • Investors and stakeholders seeking credible sustainability data



Book a FREE consultation today to explore how a Double Materiality Assessment (DMA) can strengthen your ESG strategy!