Double Materiality in Practice

We summarize how to operationalize double materiality with PI’s frameworks: start from real impacts, map financial effects, and separate topics from “management disclosures.” The outcome is a defensible topic set that supports both strategy and ESRS reporting.

• Start from facts, then validate with stakeholders.
• Classify topics, sub-topics and disclosures consistently.
• Document assumptions and thresholds for auditability.

Impact Valuation — Method Pointers

How we translate positive and negative impacts into a common value language: context-based thresholds, directionality (positive/negative), reversibility, and time. This enables aggregation across topics and comparability across entities.

Ask us for the short method note or a walkthrough session.

CSRD Readiness — What to Prioritize Now

• Define the scope and data owners for materiality and topical disclosures.
• Align internal KPIs with ESRS metrics where relevant; avoid collecting “nice-to-have” data.
• Connect impacts to financial effects to inform risk & opportunity narratives.

We provide a compact checklist to structure the first cycle and avoid sunk costs.

Events & Training

• Workshop: “Materiality Made Practical” — hands-on session with templates for topic taxonomy and effects mapping.
• Webinar: “From Impacts to Value & Risk” — linking impact results to financial decision-making.

For dates and registration, contact info@positive-impacts.com.