Impact materiality

A sustainability issue is impact-material if the company has a significant effect on people or the environment through it.

It is the “inside-out” half of double materiality and the main lens of GRI.

Find providers and guides

• GRI providers
• ESRS providers
• Double materiality assessment tools

Related terms

• Double materiality
• Financial materiality

Guides

• Best ESG reporting software in 2026: what to compare and where to start

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Reviewed 14 October 2026. General information, not legal advice.