MATERIALITY

DONE RIGHT

Discover the ways how materiality can provide data-driven insights below

Reveal your societal and environmental footprint with our science-based tool — assess your performance vs. industry averages and peers with clarity and credibility.

Materiality training (new!) Impact materiality financial materiality From Materiality to Strategy
PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

How materiality provides direction

Done right, materiality converts noisy stakeholder input and scientific thresholds into a clear plan of action. It shows which sustainability issues drive financial risk or create measurable value, where to focus data collection, which KPIs to track and what the Board needs to decide. The result: prioritised workstreams, board-ready metrics and a defensible evidence trail for reporting and investor dialogue.

Introduction: The chicken-and-egg of materiality

Materiality is a chicken-and-egg problem: you need impact data to assess materiality, but you need to conduct a materiality assessment to know which impacts are important enough to obtain data for.

Materiality is a chicken-and-egg problem: you need impact data to assess materiality, but you need to conduct a materiality assessment to know which impacts to survey. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

When organisations start their sustainability journey, they’re asked to define “what matters most.”
But without data, that’s largely guesswork, usually based on stakeholder opinion or peer examples.

We approach this differently. Using data-driven estimates and science-based thresholds, we identify which topics are likely material for a company like yours – right from the start.

That creates a defensible, fast foundation for discussion and decision-making.
Over time, as you collect more data – from your own operations and from suppliers (and even downstream if relevant) – we replace estimates with measured values.

The result: a materiality process that evolves from assumption to evidence, step by step.

 

Would you like to understand how we can help with your materiality questions? Book a free 30-min materiality review and we will have a look together

Book here

Six-week materiality programme for sustainability managers

Live theoretical sessions, short pre-recorded videos, practical templates, and a capstone project. Audit-aligned for CSRD needs and designed to create operational outcomes – not just paperwork.

Duration

6 weeks (1 x 2-hour live lecture per week + pre-recorded videos + live deep-dives/Q&A for all your questions)

Live lectures + pre-recorded videos + workshops + deep-dives/Q&A’s

Programme logistics

  • Start date: November 12, 2025 (click below for a 1:1 coaching)
  • Duration: 6 weeks
  • Lecture schedule: Tuesdays 15:00–17:00 CET
  • Deep-dives/Q&A: Fridays 11:00 and 15:00 CET
  • Format: Live + recorded sessions, small-group cohort

Early registration is recommended – places are limited to maintain small group discussion.

Positive Impacts PI Training Workshop Impact Value Strategy Impact Accounting Framework Rahmenwerk zur Wirkungsbilanzierung

Course programme

The programme runs over six weeks. Each week includes a 2-hour live session and a short preparatory video. Live sessions are practical: demonstrations, templates and deep-dives/Q&A. The capstone week focuses on strategic integration and a final application exercise.

course content

Evolution of Materiality & Frameworks

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

Learning objectives:

  • Understand the evolution from financial materiality to double materiality.

  • Distinguish between assessment and definition of materiality.

  • Compare major frameworks (CSRD/ESRS, GRI, ISSB/SASB, TCFD, TNFD).

Key takeaway: compliance alone is not strategy.

Understanding the (mis)matches between strategy and materiality, and how a data-driven approache helps

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

Learning objectives:

  • Map sustainability strategy to materiality scope in the context of potential compliance requirements.

  • How to determine the scope of the materiality assessment and priorities based on strategy.

Key takeaway: strategic clarity defines what to measure in order to manage.

Conducting Impact Materiality Assessments (IMA)

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

Learning objectives:

  • Run an IMA using data, PI’s science-based thresholds + stakeholder inputs.

  • Document methods for audit readiness.

Key takeaway: early scoping + documentation = starting point

Conducting Financial Materiality Assessments (FMA)

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

Learning objectives:

  • Apply the investor/financial lens to material topics.

  • Use quantitative links to engage finance.

Key takeaway: transparent financial links enable board engagement.

Compliance & Assurance 

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

Learning objectives:

  • Understand assurance expectations (limited vs reasonable).

  • How to be compliant while keeping strategy consistent.

Key takeaway: design materiality for assurance.

Strategic Integration

Duration Lecture: 2 hours (+ pre-recorded 30–45 min & 1-hour deep-dive/Q&A)

  • Integrate materiality into governance, targets and strategy.

Key takeaway: design materiality for assurance and strategic use.

Who this programme is for

Sustainability managers, ESG reporting leads, and internal reporting teams responsible for running or owning materiality assessments.

Prerequisites: Familiarity with sustainability reporting concepts, experience in conducting materiality assessments and a working knowledge of company sustainability activities. No advanced finance skills required – FMA sessions (week 4) explain numeric links in accessible terms.

Apply to join the november cohort

Other ways ways we provide guidance

Tailored materiality training for your organisation

Materiality is a chicken-and-egg problem: you need impact data to assess materiality, but you need to conduct a materiality assessment to know which impacts to survey. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

We run our bespoke in-house training tailored to your organisation’s reporting needs and data maturity. Includes practical implementation support, templates and a focused roadmap to CSRD readiness. In addition, we can actively support you in conducting an assessment.

Request an in-house engagement

1:1 coaching for sustainability managers

Individual coaching sessions to unblock progress, answer technical questions and build a custom roadmap you can apply immediately. Book hourly blocks or a short coaching package.

Request 1:1 coaching
Materiality is not only a Chicken-Egg-Problem, but if done right, can turn into a strategic advantage PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

Prefer to talk first? Book a 30-min exploratory call

book here

Impact Materiality made measurable

Impact Materiality assessments are the basis of any sustainability strategy and governance. We combine quantitative approaches with feasible stakeholder input to assess the positive and negative impacts of your organization on society and the environment.

Our fact-based double materiality matrix shows how we can apply our science-based thresholds onto any impact materiality scale, giving you clear objective results on your impact material topics (C and A) as well as a fact-based process to determine your financial material topics (A and B). PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk
The example shows how our fact-based impact materiality assessment can turn perception upside-down, saving you money, avoiding over- or under-estimating risks and opportunities. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

This ensures that your impact materiality assessment is not just compliant (if relevant), but meaningful. It helps you prioritize actions, allocate resources, and communicate with confidence.

Under CSRD, not only missing out material impacts, but also the reporting on non-material topics is non-compliant. We help you get it right – what to focus on – and go beyond.
use impacts for csrd-reporting

Financial Materiality made measurable

Financial Materiality assessments are the basis of any (sustainability) strategy and governance. We connect quantitative approaches for Impact Materiality, with our expertise on how these can already be or become financially material with feasible stakeholder and expert input on your side to assess how sustainability topics affect your financial performance.

The aggregated view of PI’s Materiality Matrix presents the outcomes of a detailed materiality assessment in up to three dimensions. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk
The assessment of financial materiality typically also contains the change in relevance over time, also referred to as dynamic materiality. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

This ensures that your Financial Materiality assessment is not just compliant to both your statutory and (if relevant) sustainability reporting requirements, but also meaningful. It helps you prioritize actions, allocate resources, and communicate with confidence.

Under CSRD, not only missing out material impacts, but also the reporting on non-material topics is non-compliant. We help you get it right – what to focus on – and go beyond.
Translate materiality to value and risks

Turning insights into action

Ensuring CSRD compliance, whilst giving direction to prioritize actions, allocate resources, and communicate with confidence.

Materiality is not only a Chicken-Egg-Problem, but if done right, can turn into a strategic advantage PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

Visual representation

PI’s approach on how to influence the strategy design by structurally using the double materiality assessment in order to identify the risk & opportunity profile of the organization which then determines the strategic options to best choose from. Showing the PI Frameworks on Impact Accounting, Value & Risk, and Strategy in one go PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

Want the full methodology?

For those who want to dive deeper into how our data-driven materiality estimates are constructed – including threshold models, estimation hierarchies, and confidence scoring – visit the Methodology Guide.

It explains the scientific foundation behind the process shown above.