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Materiality Assessment Framework
Identify and prioritise the ESG topics that matter most.
Methodology
Model across topic identification, stakeholder input, impact and financial materiality, prioritisation and refresh, aligned to GRI and ISSB double-materiality thinking.
Components
S; u; s; t; a; i; n; a; b; i; l; i; t; y; ; f; u; n; c; t; i; o; n; ; o; w; n; s; ;; ; e; n; g; a; g; e; s; ; s; t; a; k; e; h; o; l; d; e; r; s; ;; ; r; e; v; i; e; w; e; d; ; a; n; d; ; a; p; p; r; o; v; e; d; ; b; y; ; t; h; e; ; b; o; a; r; d; .
Governance
Materiality assessmentDouble-materiality buildStakeholder-engagement programme
Maturity levels
L1
Foundational (0–40) — Ad-hoc, undocumented, reactive.
L2
Developing (41–60) — Framework emerging; pockets of practice.
L3
Established (61–80) — Documented, standardised, governed.
L4
Strategic (81–100) — Board-grade competitive differentiator.
Across the ESG & Sustainability ecosystem
Knowledge graph · 6 relations
