{"id":31392,"date":"2023-03-17T12:25:49","date_gmt":"2023-03-17T11:25:49","guid":{"rendered":"https:\/\/dfge.de\/?page_id=31392"},"modified":"2025-04-29T15:56:10","modified_gmt":"2025-04-29T13:56:10","slug":"double-materiality","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/double-materiality\/","title":{"rendered":"Double Materiality"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=&#8221;.vc_custom_1674815286171{padding-top: 80px !important;padding-bottom: 20px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;2\/3&#8243;]<div id=\"ultimate-heading-293269e49fa955e5f\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-293269e49fa955e5f uvc-5949  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-293269e49fa955e5f h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Double Materiality<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-293269e49fa955e5f .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Sustainability aspects from two perspectives<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;]A Double Materiality Analysis is a strategic tool that companies can use to narrow down which sustainability issues are relevant to them. It helps companies to identify the material impacts, risks and opportunities (<a href=\"https:\/\/dfge.de\/en\/climate-risk-and-opportunity-analysis\/\">IROs<\/a>) that are relevant to their own business activities. It offers a comprehensive approach, as the double materiality analysis always considers two perspectives:<\/p>\n<ul>\n<li><strong>Financial materiality<\/strong> considers the opportunities and risks of sustainability issues for the company&#8217;s financial position and the future viability of its business model.<\/li>\n<li>With the help of <strong>impact materiality<\/strong>, companies determine the actual and potential positive and negative effects of their business activities on various sustainability issues.<\/li>\n<\/ul>\n<p>The Double Materiality Analysis helps to identify sustainability risks at an early stage and manage them proactively. It positions companies as pioneers in an increasingly sustainability-oriented economy and supports the development of a sustainable corporate strategy. The Double Materiality Analysis is therefore a central building block for sustainable and strategically sound corporate management. It enables companies to continuously improve their sustainability performance, minimize risks and exploit opportunities.[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fas fa-info&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; align=&#8221;center&#8221;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Blogpost: <a href=\"https:\/\/dfge.de\/doppelte-wesentlichkeitsanalyse-was-sind-iros-und-wie-definiert-man-diese\/\">Double materiality analysis &#8211; What are IROs and how do you define them?<\/a><\/li>\n<li>Blogpost: <a href=\"https:\/\/dfge.de\/doppelte-wesentlichkeitsanalyse-ihre-top-10-todos\/\">Double materiality analysis: your top 10 to-dos<\/a><\/li>\n<li>Blogpost: <a href=\"https:\/\/dfge.de\/risiken-und-chancen-im-fokus-der-esrs\/\">Risks and opportunities in the focus of ESRS &#8211; More than just double materiality<\/a><\/li>\n<li>CSRD <a href=\"https:\/\/dfge.de\/en\/csrd\/\">Information<\/a> &amp; <a href=\"https:\/\/dfge.de\/en\/csrd\/\">Solutions<\/a><\/li>\n<li><a href=\"https:\/\/dfge.de\/en\/tcfd\/\">Opportunity and risk analysis\u00a0<\/a><\/li>\n<li>Case Study: <a href=\"https:\/\/dfge.de\/en\/project\/herrenknecht_double_materiality\/\">Herrenknecht AG<\/a><\/li>\n<\/ul>\n<\/div><div class=\"ult-spacer spacer-69e49fa956047\" data-id=\"69e49fa956047\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1737978915119{background-color: #0000000A !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221;]<div class=\"ult-spacer spacer-69e49fa956088\" data-id=\"69e49fa956088\" data-height=\"30\" data-height-mobile=\"30\" data-height-tab=\"30\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_single_image image=&#8221;31371&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css_animation=&#8221;fadeInUp&#8221;]<div id=\"ultimate-heading-520269e49fa9560dd\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-520269e49fa9560dd uvc-4140  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-520269e49fa9560dd .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\">The double materiality analysis as a basic module of CSRD compliance<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css=&#8221;&#8221;]One of the significant innovations of the <a href=\"https:\/\/dfge.de\/en\/csrd\/\">Corporate Sustainability Reporting Directive (CSRD)<\/a> is the concept of Double Materiality, which obliges companies to disclose detailed non-financial information in the areas of environment, social affairs and governance in their management reports. The double materiality analysis is a central element of sustainability reporting as part of the CSRD and is mandatory for all companies subject to the CSRD. A core aspect of this analysis is the so-called IROs &#8211; Impacts, Risks and Opportunities. These three components form the basis for a comprehensive Double Materiality Analysis in accordance with the <a href=\"https:\/\/dfge.de\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a>. These IROs must be evaluated using the ESRS parameters and the data points to be reported derived from them. Further information on the identification and assessment of IROs can be found <a href=\"https:\/\/dfge.de\/doppelte-wesentlichkeitsanalyse-was-sind-iros-und-wie-definiert-man-diese\/\">here<\/a>.<\/p>\n<p>The Double Materiality Analysis is followed by the concrete elaboration of the content for the CSRD report.[\/vc_column_text]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-08db67ab499fa4a7054373c4c06f1eb8 {\n  border-radius: 100px;\n  font-size: 16px;\n  line-height: 18px;\n}\n.btn-shadow#default-btn-08db67ab499fa4a7054373c4c06f1eb8 {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-08db67ab499fa4a7054373c4c06f1eb8:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-flat#default-btn-08db67ab499fa4a7054373c4c06f1eb8 {\n  box-shadow: none;\n}\n.btn-flat#default-btn-08db67ab499fa4a7054373c4c06f1eb8:hover {\n  box-shadow: none;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8 > i {\n  margin-right: 8px;\n  font-size: 16px;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8:not(:hover) {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8:not(:hover) * {\n  color: #ffffff;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8:hover {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8:hover * {\n  color: #ffffff;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-08db67ab499fa4a7054373c4c06f1eb8 > i {\n  margin-right: 8px;\n}<\/style><div class=\"btn-align-left\"><a href=\"https:\/\/dfge.de\/en\/csrd\/\" class=\"default-btn-shortcode dt-btn fadeInUp animate-element animation-builder link-hover-off ico-right-side btn-flat \" target=\"_blank\" id=\"default-btn-08db67ab499fa4a7054373c4c06f1eb8\" style=\"width:500px;\" rel=\"noopener\"><span>Information on our CSRD services<\/span><i class=\"fas fa-info-circle\"><\/i><\/a><\/div><div class=\"ult-spacer spacer-69e49fa95627a\" data-id=\"69e49fa95627a\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInUp&#8221;]<div class=\"ult-spacer spacer-69e49fa9562b4\" data-id=\"69e49fa9562b4\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-759869e49fa956302\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-759869e49fa956302 uvc-2425  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-759869e49fa956302 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\">The advantages of a Double Materiality Analysis apart from the CSRD reporting obligation<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css=&#8221;&#8221;]The Double Materiality Analysis not only forms the basis of the CSRD reporting obligation, but also serves companies as a tool for sustainable and strategic corporate management that creates competitive advantages.<\/p>\n<p>This is because the analysis not only helps companies to identify the sustainability issues that are material to them, but also offers many more strategic advantages that your company can use to its advantage. The Double Materiality Analysis is not only a response to regulatory requirements such as the CSRD, but also serves as an important approach for successful positioning in the market environment, promoting innovation and effectively managing risks.[\/vc_column_text][vc_tta_accordion][vc_tta_section title=&#8221;Identify sustainability risks at an early stage&#8221; tab_id=&#8221;1737978482924-340a0cf9-3bd0&#8243;][vc_column_text css=&#8221;&#8221;]Effective risk management is essential for every company. The double materiality analysis helps to identify ESG risks at an early stage and manage them in a targeted manner &#8211; before they have a negative impact.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Strategic corporate management of sustainability issues&#8221; tab_id=&#8221;1737978482951-84589bd0-76b0&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">The analysis shows which sustainability issues are particularly relevant for companies and helps to integrate these issues into the corporate strategy in a targeted manner.<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Recognizing stakeholder expectations and interests&#8221; tab_id=&#8221;1737978482978-a3628492-29a2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">Through transparent communication on relevant sustainability issues and a better understanding of stakeholder expectations &#8211; made possible by the double materiality analysis &#8211; companies can strengthen trust, loyalty and credibility in a targeted manner and visibly improve their position in the market. The analysis can also serve as a prelude or part of a regular stakeholder dialog.<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Increasing ESG transparency in the supply chain&#8221; tab_id=&#8221;1737978483004-b9657114-bf98&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">The analysis creates a valuable database for a transparent supply chain. It makes it easier to implement ESG requirements internally and externally in an efficient and comprehensible manner.<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Promoting innovation and securing the future&#8221; tab_id=&#8221;1745934760014-14147dfa-a45d&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">Sustainability is a driver of innovation. With a well-founded materiality analysis, company-specific potential for new technologies, products or business models can be identified at an early stage, which can secure the long-term competitiveness of a company.<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Strong positioning in the market and securing a competitive advantage&#8221; tab_id=&#8221;1745934789145-165e5c84-77ff&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">A clear, credible sustainability profile creates competitive advantages &#8211; whether in customer acquisition, recruiting or towards investors.<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion]<div class=\"ult-spacer spacer-69e49fa956346\" data-id=\"69e49fa956346\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; css=&#8221;.vc_custom_1575403409335{padding-top: 70px !important;padding-bottom: 60px !important;background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1643128325733{margin-bottom: 45px !important;border-right-width: 3px !important;padding-top: 30px !important;padding-bottom: 30px !important;border-right-color: #00adea !important;border-right-style: solid !important;}&#8221; offset=&#8221;vc_col-lg-offset-0 vc_col-md-offset-0 vc_col-sm-offset-0 vc_col-xs-6&#8243;][\/vc_column_inner][\/vc_row_inner]<div id=\"ultimate-heading-384269e49fa956386\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-384269e49fa956386 uvc-5674 \" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-384269e49fa956386 h2'  data-responsive-json-new='{\"font-size\":\"desktop:50px;\",\"line-height\":\"desktop:60px;\"}' ><h2 style=\"font-weight:bold;margin-bottom:10px;\">Our Services<\/h2><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-384269e49fa956386 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\">Laying the foundation together<\/div><\/div><div class=\"ult-spacer spacer-69e49fa9563ea\" data-id=\"69e49fa9563ea\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;30&#8243; css=&#8221;.vc_custom_1674815441532{padding-right: 25px !important;padding-left: 25px !important;}&#8221;][vc_column_inner css=&#8221;.vc_custom_1575395579053{padding-top: 50px !important;padding-right: 10% !important;padding-bottom: 50px !important;padding-left: 10% !important;background-color: #ffffff !important;}&#8221;]<div class=\"aio-icon-component    style_1\"><div id=\"Info-box-wrap-4275\" class=\"aio-icon-box default-icon\" style=\"\"  ><div class=\"aio-icon-default\"><div class=\"ult-just-icon-wrapper  \"><div class=\"align-icon\" style=\"text-align:center;\">\n<div class=\"aio-icon circle \" data-animation=\"fadeInUp\" data-animation-delay=\"03\" style=\"color:#00adea;background:#e8e8e8;font-size:32px;display:inline-block;\">\n\t<i class=\"fas fa-check-double\"><\/i>\n<\/div><\/div><\/div><\/div><div class=\"aio-icon-header\" ><h4 class=\"aio-icon-title ult-responsive\"  data-ultimate-target='#Info-box-wrap-4275 .aio-icon-title'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:bold;\">From analysis to inspection<\/h4><\/div> <!-- header --><div class=\"aio-icon-description ult-responsive\"  data-ultimate-target='#Info-box-wrap-4275 .aio-icon-description'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"\"><\/p>\n<p style=\"font-weight: 400;\">DFGE provides targeted support in implementing the double materiality analysis in accordance with the requirements of the European Sustainability Reporting Standards (ESRS) and ensures an efficient and compliant process. DFGE also provides flexible and company-specific support for a double materiality analysis outside of a CSRD reporting obligation and adapts the process to your company. At the same time, our clients benefit from our external expertise and tried-and-tested processes, which relieves the pressure on companies&#8217; internal resources. We support you from the analysis process through to collaboration with your auditors.<\/p>\n<p><\/div> <!-- description --><\/div> <!-- aio-icon-box --><\/div> <!-- aio-icon-component -->[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-69e49fa95667d\" data-id=\"69e49fa95667d\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-69e49fa9566b4\" data-id=\"69e49fa9566b4\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-213269e49fa956701\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-213269e49fa956701 uvc-501  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-213269e49fa956701 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Your Advantages<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-213269e49fa956701 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Why DFGE when it comes to double materiality analysis?<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1643619024494{padding-top: 30px !important;padding-bottom: 60px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Expertise from a large number of successfully completed ESRS-compliant double materiality analyses with clients from various industries.<\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Structured and proven procedure to identify the focus topics for you step-by-step and as efficiently as possible.<\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>With our knowledge of the complexity of the interrelationships and building on the double materiality analysis, we accompany you on the path to CSRD compliance and laying the foundation for a resilient company.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-69e49fa9568a1\" data-id=\"69e49fa9568a1\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1643118849013{padding-top: 80px !important;padding-bottom: 60px !important;background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378589868{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-453169e49fa9568fc\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-453169e49fa9568fc uvc-7744  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-453169e49fa9568fc h2'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;margin-bottom:0px;\">Start with your double materiality analysis<\/h2><\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; 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width=&#8221;2\/3&#8243;][vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;]A Double Materiality Analysis is a strategic tool that companies can use to narrow down which sustainability issues are relevant to them. It helps companies to identify the material impacts, risks and opportunities (IROs) that are relevant to their own business activities. It offers a comprehensive&hellip;<\/p>\n","protected":false},"author":21,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-31392","page","type-page","status-publish","hentry","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Double Materiality - DFGE - Institute for Energy, Ecology and Economy<\/title>\n<meta name=\"description\" content=\"One of the significant innovations associated with the CSRD is double materiality. 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