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The Double Materiality Assessment — In 12 Steps

Explore best practices for breaking down and conducting a DMA within your organization.

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Unlock a practical framework for double materiality

The EU’s Corporate Sustainability Reporting Directive (CSRD) has made the double materiality assessment (DMA) a cornerstone of credible sustainability reporting. However, translating that concept into clear, actionable steps can be challenging.

In this white paper, "Transforming Corporate Sustainability with the Double Materiality Assessment (DMA) — In 12 Steps,” industry expert Lukas Tunikaitis, senior sustainability consultant at UL Solutions, outlines six key actions and 12 practical steps, providing a structured approach to help your organization meet regulatory requirements and environmental, social and governance (ESG) goals — moving beyond compliance toward more meaningful sustainability management.

Key insights include:
  • How to map your value chain and stakeholder relationships to capture sustainability impacts from multiple perspectives.
  • Methods for identifying relevant ESG topics, even those not immediately obvious.
  • Approaches for collecting reliable, compelling data and integrating stakeholder input.
  • Techniques for scoring materiality and visualizing results in clear, decision-ready formats.
  • Best practices for documentation to meet assurance requirements and drive leadership engagement.
     
Download our white paper

Read the full white paper today and start building a DMA process that fits your organization’s sustainability strategy!

ESG

ESG Double Materiality Assessment (DMA): A Practical Framework for Strategic Sustainability

7.5 MB

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