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DOUBLE MATERIALITY ASSESSMENT (DMA)

Our team of PhD-level scientists bring deep technical expertise and analytical precision to every Double Materiality Assessment (DMA). We help organisations navigate the evolving ESG landscape with confidence, identifying what matters most across environmental, social, and financial areas. Whether you're preparing for CSRD double materiality compliance or strengthening your ESG strategy, our tailored assessments provide the insights you need to meet your sustainability goals and make informed decisions.

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WHAT IS A DOUBLE MATERIALITY ASSESSMENT?

A Double Materiality Assessment is a structured process used to identify, evaluate, and prioritise environmental, social, and governance (ESG) issues that are material to both your organisation and the wider world. This concept, which is central to the EU Corporate Sustainability Reporting Directive (CSRD) recognises two key dimensions:

Impact materiality: How your organisation affects people, communities, and the environment.
Financial materiality: How ESG factors could affect your company’s financial health and long-term performance.

A well-executed Double Materiality Assessment forms the foundation of effective sustainability reporting and a robust ESG strategy.

Whether you're at the beginning of your ESG journey, setting up a sustainable procurement strategy or refining your company's visions and goals, a DMA offers the clarity and structure to move forward with purpose.

WHY WOULD AN ORGANSATION UNDERTAKE A DOUBLE MATERIALITY ASSESSMENT?

ENSURE REGULATORY COMPLIANCE

Meet your sustainability reporting obligations under the CSRD by addressing double materiality, ensuring both financial and impact perspectives are reflected in your disclosures.

PRIORITSE FOR STAKEHOLDERS Prioritise ESG topics through a thorough double materiality assessment, identifying issues that are significant to both your stakeholders and your business impact.

ALIGN WITH GLOBAL STANDARDS

Build a resilient ESG strategy by aligning with leading standards such as GRI, SASB, and the UN SDGs ensuring consistency, comparability, and global relevance.

ENHANCE RISK MANAGEMENT

Enhance proactive risk management by incorporating impact materiality into how you assess ESG-related risks and opportunities across your value chain.

BUILD TRUST AND REPUTATION

Reinforce brand credibility by embedding an ESG strategy and transparency at the core of your reporting. Enabling your organisation to meet investor, customer, and regulator expectations.

HOW THE DOUBLE MATERIALITY ASSESSMENT WORKS

A Double Materiality Assessment not only helps meet CSRD double materiality obligations but also enhances your overall ESG strategy. It reveals critical insight into which topics are materially significant from both an impact and financial perspective. Resulting in effective decision-making across your operations.

The figure here demonstrates the results of your Double Materiality Assessment, clearly mapping ESG topics according to their impact on both your organisation and the external environment. This matrix not only highlights the most significant issues across financial and impact materiality dimensions, but also serves as a strategic tool to guide your decision-making process. By identifying priority areas, the figure supports resource allocation, risk management, and the development of a focused, CSRD-aligned ESG strategy.

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SCOPING & TOPIC IDENTIFICATION

We review your current ESG strategy, industry benchmarks, and global standards to define relevant ESG topics and sub-topics.

STAKEHOLDER MAPPING & ENGAGEMENT

Together, we identify key internal and external stakeholders across your value chain for inclusion in the assessment.

SURVEY & INTERVIEW DESIGN

Tunley develops bespoke surveys and interview questions to capture stakeholder perceptions and insights on material ESG factors.

EXECUTION & DATA GATHERING

Surveys are distributed, and interviews are conducted to gather both qualitative and quantitative data.

MATERIALITY ASSESSMENT & SCORING

Using a structured template, we evaluate and rank each ESG topic by its relevance to both impact materiality and financial materiality.

FORMAL REPORTING

Findings are compiled into a comprehensive, CSRD-aligned report with clear visuals, actionable insights, and strategic recommendations.

WHY CHOOSE TUNLEY?

We combine scientific expertise, regulatory knowledge, and practical solutions to help businesses effectively measure, manage, and reduce their water footprint. Here’s why organisations trust us for their water footprint assessment needs:

TRUSTED SCIENTISTS

Our Double Materiality Assessments are led by PhD-level scientists with deep expertise across a broad range of sustainability disciplines, ensuring your assessment is thorough, credible, and in the most capable hands.

TAILORED SOLUTIONS

We work closely with your internal stakeholders to understand your business model, value chain, and sustainability ambitions, tailoring our assessment approach to reflect your sector-specific risks and opportunities.

COMPLIANCE & REGULATION

With increasing regulatory scrutiny and stakeholder demand for transparency, our DMA Assessments provide the clear, compliant foundation you need to navigate evolving sustainability legislation.

HOLISTIC VIEW

By assessing both inward (financial) and outward (impact) materiality, we help you uncover interconnected risks and opportunities across your operations, value chain, and stakeholder ecosystem. This 360-degree perspective enables you to prioritise what truly matters.

LONG-TERM IMPACT

Our recommendations go beyond assessment reports. We help implement actionable strategies, ensuring ongoing improvements and cost savings.

INDUSTRY LEADERS

As a leading sustainability consultancy, we’ve worked with organisations across multiple sectors, helping them reduce their environmental impact while maintaining operational efficiency.