Materiality assessment
A structured process for deciding which sustainability topics matter most and so should be reported and managed.
It usually combines stakeholder input, expert judgement and scoring. Under the ESRS it must be done on a double-materiality basis and documented.
Find providers and guides
Related terms
Guides
- What assurance providers ask for in a sustainability report
- How to prepare your first VSME sustainability report
- Double materiality assessment: a step-by-step process
Reviewed 14 October 2026. General information, not legal advice.