The Double Materiality Assessment — In 12 Steps

Unlock a practical framework for double materiality

The EU's Corporate Sustainability Reporting Directive (CSRD) has made the double materiality assessment (DMA) a cornerstone of credible sustainability reporting. However, translating that concept into clear, actionable steps can be challenging.

In this white paper, "Transforming Corporate Sustainability with the Double Materiality Assessment (DMA) - In 12 Steps," industry expert Lukas Tunikaitis, senior Sustainability consultant at UL Solutions, outlines six key actions and 12 practical steps, providing a structured approach to help your organization meet regulatory requirements and environmental, social and governance (ESG) goals - moving beyond compliance toward more meaningful sustainability management.

Key insights include:

• How to map your value chain and stakeholder relationships to capture sustainability impacts from multiple perspectives.
• Methods for identifying relevant ESG topics, even those not immediately obvious.
• Approaches for collecting reliable, compelling data and integrating stakeholder input.
• Techniques for scoring materiality and visualizing results in clear, decision-ready formats.
• Best practices for documentation to meet assurance requirements and drive leadership engagement.