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Materiality analyses play a central role in strategic decisions because they reveal the areas in which organizations face particular opportunities and risks and how they can make effective use of their available resources. This applies in particular to companies' sustainability measures, because selecting the greatest possible levers for their own measures can help them to make great progress in a short space of time and be well positioned in the long term. At the same time, a holistic analysis in the sense of double materiality can identify the risks associated with the organizational environment and how resilience to crises can be built up accordingly.

Double materiality means that both financial materiality and environmental and social materiality are taken into account. This approach is also required as part of the EU Corporate Sustainability Reporting Directive (CSRD) and the associated reporting standards, the European Sustainability Reporting Standards (ESRS). Financial materiality examines how the environment, for example climate change, social change, new laws or other changes in the organizational environment, influence the company's business model and profitability. This is referred to as outside-in, i.e. how the outside (corporate environment) influences the inside (profitability of the company). The counterpart is ecological and social materiality, which examines how the company's activities influence the environment, society and the economy.


In view of the large number of reporting standards (ESRS, Global Reporting Initiative (GRI), German Sustainability Code (DNK), etc.), Momentum Novum has developed a method that enables the various requirements to be met and the process to be carried out as effectively and efficiently as possible. We would be happy to discuss your specific requirements and the background to the method in a phome call, a video conference or a personal meeting. Simply send us a short email to with the keyword materiality and we will get back to you promptly with suggested dates.

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