05 – Double Materiality Assessment

In this document, you will find a guide on how to conduct a double materiality assessment. As a supplement to the document, you will also find three archetypal materiality assessments for the following archetype companies: "Digital Infrastructure and Connectivity," "Hardware," and "Software."

These assessments are provided in three separate Excel sheets, allowing you to continue working with the archetype that best fits your needs.

This chapter includes:
- An introduction to what a materiality assessment is
- Suggestions for workshops on materiality assessment, including workshop materials
- An introduction to and overview of assessment boundaries
- A sector-specific double materiality assessment, including three archetype-specific Excel sheets for further work

Note: Use the dropdown menu below to download "05-Double Materiality Assessment" or the three archetype-specific double materiality assessments. All documents are only available in English.