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Common models
Single lens, stakeholder, impact, financial, and double materiality cover most use cases.
Types ofmaterialityassessmentsexplained
Compare the approaches organisations use to prioritise ESG topics.
Use this refreshed primer (based on our original ESG materiality article) to understand the main assessment models, when to apply them, and how global frameworks, such as CSRD, ISSB, and SASB, expect you to document the process.
What is a materiality assessment?
A materiality assessment is the structured process organisations use to decide which environmental, social, and governance issues matter most. Global frameworks, such as CSRD, GRI, and SASB, expect teams to document both the lens used (impact, financial, double) and the methods applied (stakeholder interviews, data models, benchmarking) so reporting stays defensible.
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Data sources
Blend qualitative input with quantitative metrics to avoid blind spots.
Annual
Refresh cadence
Revisit the assessment every planning cycle or when strategy shifts.
WHY IT MATTERS
Why materiality method affects every ESG decision
Sets priorities. The chosen approach determines which topics reach leadership, budgets, and roadmap space.
Guides disclosure. Regulators and customers expect to see how you assessed issues—not just the final list.
Builds trust. Sharing a repeatable, transparent method shows stakeholders you take their concerns seriously.
MODEL SELECTION
How to choose the right materiality assessment model
- Clarify the use case Decide whether you need a quick refresh, a stakeholder-led review, or a double materiality study linked to filings.
- Map available data Inventory stakeholder inputs, operational metrics, and benchmark sources before committing to an approach.
- Align with global frameworks Translate your method into the language used by frameworks such as CSRD, GRI, SASB, and emerging AI disclosure guidelines.
CADENCE
How to measure progress and keep assessments current
- Document scope + owners Record who runs the assessment, which business units contribute, and the time horizon.
- Score topics consistently Use shared criteria (scale, likelihood, stakeholder concern) across every lens so comparisons hold.
- Track decisions + evidence Store interview notes, datasets, and approvals in RunSustainably so you can defend every ranking.
- Publish the refresh plan Log when the next assessment occurs and what could trigger an interim review (mergers, regulation, crises).
Keep materiality assessments repeatable
Archive prior assessments
Keep historical matrices, heat maps, and rationale ready to compare shifts over time.
Train facilitators
Equip sustainability or strategy leads with interview scripts, scoring guides, and templates.
Share the summary widely
Give executives, teams, and partners a plain-language version so everyone sees the same priorities.
MATERIALITY GLOSSARY SNAPSHOT
Materiality glossary snapshot
Material issue. An ESG topic that significantly influences stakeholders, society, or enterprise value.
Qualitative assessment. A method centred on interviews, workshops, or surveys rather than purely quantitative scoring.
Heat map. A visual comparison of issue importance (usually stakeholder vs organisational impact).
FAQS
Materiality assessment FAQs
Do smaller organisations need formal assessments?
Yes—lightweight workshops and simple scoring still show stakeholders you understand priorities and keep filings aligned with global frameworks, such as CSRD or GRI.
How often should we refresh our assessment?
Plan an annual review, with earlier refreshes if strategy, regulation, or stakeholder expectations shift.
What if departments disagree on priorities?
Use shared scoring criteria, facilitate joint workshops, and document assumptions so trade-offs stay transparent.
Can AI tools help?
AI can surface emerging topics and summarise interviews, but humans still make the final calls and validate context.
Drova RunSustainably keeps assessments, evidence, and approvals synced to your roadmap.
Ready to manage your materiality assessments in one workspace?
SUSTAINABILITY HUB
Explore related sustainability guides
Stakeholder materiality assessment
Capture stakeholder voices with structured outreach and scoring.
Impact vs financial materiality
Compare lenses before combining them.
Double materiality assessment
Learn how to run dual-lens assessments once both perspectives are defined.
Sustainability & business strategy
Keep materiality insights tied to corporate planning.
Sustainability metrics & targets
Translate priorities into measurable KPIs.
IFRS / CSRD overview
Stay aligned with global frameworks, such as CSRD, GRI, and SASB.
