The materiality analysis is a fundamental pillar for companies to understand and report their sustainability work. There are experts who can guide your company’s work in sustainability and who can guide you through your materiality analysis. Ensures that the analysis not only meets legal requirements, but also creates value for your stakeholders and society at large.

What is a materiality analysis?

A sustainability report, or sustainability report as it may also be called, is a document that companies and organizations use to report on their work and progress in the area of sustainability. The report aims to increase transparency and show how the company contributes to sustainable development, manages sustainability risks and opportunities and meets stakeholders expectations. For many companies, it is a legal requirement to have a sustainability report.

Who needs to do a materiality analysis?

More and more regulations and standards require companies to carry out materiality analyzes as part of their sustainability reporting. If you report according to the framework, which is the most common, there is a requirement to do a simple materiality analysis with the outside world’s impact on the company in focus. The requirements for sustainability reporting are further expanded, which both means that a larger number of companies will have to report on their sustainability efforts and that the companies need to do more detailed materiality analyses.

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This means that companies must not only assess which sustainability issues are essential to them (that is, how sustainability issues affect the company’s results), but also how the company’s operations affect the environment and society. This two-sided analysis, with double materiality, aims to provide a more comprehensive picture of the company’s sustainability work and its effects on the outside world. The main difference between single and dual materiality analysis is the inclusion of external materiality, i.e. The company’s impact on society and the environment, not just the impact on the company’s financial results.