Home / Solutions / Double Materiality
Double Materiality

Decide what matters before you measure anything.

Survey stakeholders, score financial and impact materiality on defined dimensions, visualise a dynamic matrix, and let the quadrant decide which disclosure rulebook applies.

Maasai women in a community dialogue, Kajiado County

Stakeholder engagement

Map stakeholder groups by influence and interest, send surveys, and collect importance ratings anonymously or by name.

A women's group in a greenhouse in Lodwar

Structured scoring

Financial materiality from eight dimensions, impact from six, plus stakeholder priority, likelihood and scale. A not-applicable dimension is excluded, not zeroed.

Ferns and beech leaves in a forest

Matrix and rulebook

Threshold 3.0 on each axis. Double material topics disclose under IFRS and GRI, financially material under IFRS S1 and S2, impact material under GRI. Bands rank the work; quadrants decide the rulebook.

A glass globe on moss
FAQ

Double Materiality questions.

What is double materiality?

Assessing both how sustainability matters affect the company financially and how the company affects people and the planet.

Why is materiality a gate?

Because scoring a bank on water recycling or a farm on data privacy produces noise. Material topics are chosen first, then scored.

How is the Material Topic Score built?

Financial 30, impact 30, stakeholder priority 20, likelihood 10, scale and scope 10, on a 0 to 100 scale.

Can I run traditional materiality only?

Yes. Financial materiality alone maps to IFRS S1 and S2 disclosures.

How are stakeholder views collected?

Emailed survey links, Likert importance ratings per topic, with response tracking by stakeholder group.

Is irremediability scored?

Recorded and disclosed, deliberately outside the score, to avoid double counting severity.

What happens if I reassess later?

Dependent scores are flagged stale until re-scored against the new material topics.

Does this align with ESRS?

The double materiality logic follows the same financial and impact structure used by ESRS and IFRS.

See it with a company like yours.

We do not demo with slides. Tell us your sector and we will walk you through a manufacturer, a bank or an agribusiness on the real platform, in about thirty minutes.

Pilots are open now. The platform launches in the first quarter of 2027.

Small fungi growing in moss
No spam, ever. Or write to info@afriesg.africa.