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Double materiality and ESRS mapping

Materiality is useful only when it drives ownership, controls and evidence. This guide shows how to convert outcomes into disclosures, KPIs, workflows and governance.

Double materiality and ESRS mapping

Convert materiality into an operating system

  1. Translate topics into a disclosure inventory and KPI set
  2. Assign owners and define data sources per disclosure and KPI
  3. Define control checks, approvals and evidence standards
  4. Design reporting workflow and leadership review cadence