{"id":12666,"date":"2025-02-04T14:13:12","date_gmt":"2025-02-04T14:13:12","guid":{"rendered":"https:\/\/www.fokus-zukunft.com\/leistungspaket\/double-materiality-analysis\/"},"modified":"2025-05-30T14:38:17","modified_gmt":"2025-05-30T14:38:17","slug":"double-materiality-analysis","status":"publish","type":"leistungspaket","link":"https:\/\/www.fokus-zukunft.com\/en\/leistungspaket\/double-materiality-analysis\/","title":{"rendered":"Double materiality analysis"},"content":{"rendered":"<section id=\"block_2c95940575813230e4f14904d139c4cd\" class=\"block header bg-no\">\n    <div class=\"container-fluid py-0\">\n        <div class=\"row\">\n            <div class=\"col-lg-6 offset-lg-6 px-0 cut-header-smol\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"555\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/02\/Header_Doppelte_Wesentlichkeitsanalyse-960x555.jpg\" class=\"attachment-cut-header-smol size-cut-header-smol\" alt=\"Header f\u00fcr die Leistung &quot;Doppelte Wesentlichkeitsanalyse&quot;\" \/>                \n            <\/div>\n        <\/div>\n    <\/div>\n    <div class=\"container py-0 mt-5 mt-lg-0\">\n        <div class=\"row\">\n            <div class=\"col-lg-6 pe-lg-5 pb-lg-5\">\n                <p class=\"subhead\">Sustainability strategy<\/p>\n<h1><span class=\"juana-schrift\">Double materiality analysis<\/span><br \/>\n<strong>&#8211; Impacts, risks and opportunities<\/strong><\/h1>\n<p>Taking into account your business model and value chain, we support you in identifying and assessing the IROs (Impacts, Risks, Opportunities) \u2013 always in close consultation with your stakeholders<\/p>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section><section id=\"block_37a252fdfc93000f081526dc94dc6564\" class=\"block zweispalter white\">\n    <div class=\"container pt-normal pb-normal bg-white\">\n                    <div class=\"row  \">\n            <div class=\"col-lg-6 linke-spalte position-relative mb-5 mb-lg-0\">\n                <div class=\"text \">\n        <h2><span class=\"juana-schrift\">Your advantages of a<\/span><br \/>\ndouble materiality analysis<\/h2>\n\n    <\/div>            <\/div>\n            <div class=\"col-lg-6 rechte-spalte position-relative\">\n                <div class=\"text \">\n        <ol>\n<li><strong>Legally compliant sustainability reporting<\/strong>: We identify all material topics for reporting and thus fulfill the legal requirements.<\/li>\n<li><strong>Holistic risk and opportunity assessment<\/strong>: We analyze ESG-related opportunities and risks (Environmental, Social, Governance) and their financial implications. This enables early identification of risks, strategic integration, and future-oriented management <\/li>\n<\/ol>\n\n    <\/div>            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section id=\"block_0bffbcaa59565a2a9c2bc61133413e38\" class=\"block step-slider \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n        <div class=\"row \">\n            <div class=\"col-lg-5\">\n                <div class=\"titel\">\n                <h2><strong><span class=\"juana-schrift\">The process of a<\/span><br \/>\ndouble materiality analysis<\/strong><\/h2>\n                <\/div>\n            <\/div>\n       \n<div class=\"col-lg-7\">\n    <div>\n             \n           \n                <div class=\"item\">\n                        <div class=\"step\">Step 1<\/div>\n                      <h3>Kick-Off<\/h3>\n<p>At the outset, the project team is defined, collaboration formats are established, and expectations of all parties are aligned. In addition, we gain a comprehensive understanding of your company to conduct the materiality assessment in a way that is as specific and relevant to your organization as possible. <\/p>\n                        \n                      \n                <\/div>\n            \n \n \n   \n           \n                <div class=\"item\">\n                        <div class=\"step\">Step 2<\/div>\n                      <h3>Workshop<\/h3>\n<p>In this step, we identify the sustainability topics relevant to your business and compile them into a mid-list, which serves as the foundation for further analysis.<\/p>\n                        \n                      \n                <\/div>\n            \n \n \n   \n           \n                <div class=\"item\">\n                        <div class=\"step\">Step 3<\/div>\n                      <h3>Interactive analysis and evaluation process<\/h3>\n<p>In close collaboration with your company, we analyze and assess the Impacts, Risks &amp; Opportunities (IROs). We explain the methodology while you provide relevant company data. Together, we review and refine the assessments to ensure a sound evaluation of opportunities and risks  <\/p>\n                        \n                      \n                <\/div>\n            \n \n \n   \n           \n                <div class=\"item\">\n                        <div class=\"step\">Step 4<\/div>\n                      <h3>Final discussion<\/h3>\n<p>We present the materiality matrix and jointly define the final set of material topics, which serve as the strategic basis for your sustainability reporting and strategy.<\/p>\n                        \n                      \n                <\/div>\n            \n \n \n    <\/div>\n <\/div>\n        <\/div>\n    <\/div>\n<\/section><section id=\"block_d5b5d762fb29d5b2c617a4622310516d\" class=\"block zweispalter \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n                    <div class=\"row  \">\n            <div class=\"col-lg-6 linke-spalte position-relative mb-5 mb-lg-0\">\n                <div class=\"text \">\n        <h2><span class=\"juana-schrift\">Frequently asked questions,<\/span><br \/>\nthat we answer<\/h2>\n\n    <\/div><div class=\"akkordeon modul\">\n    <script type=\"application\/ld+json\">\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n\n                {\n        \"@type\": \"Question\",\n        \"name\": \"Why is the methodology called double materiality analysis?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"<p>Double materiality encompasses both the inside-out perspective (how the company impacts the environment and society) and the outside-in perspective (how environmental and societal changes affect the company financially).<\/p>\"\n        }\n      },        {\n        \"@type\": \"Question\",\n        \"name\": \"What are IROs?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"<p>IRO stands for Impacts, Risks, and Opportunities. These elements form the foundation of a comprehensive double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS 2) <\/p>\"\n        }\n      },        {\n        \"@type\": \"Question\",\n        \"name\": \"How are IROs identified?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"<p>The Impacts, Risks &amp; Opportunities (IROs) are developed in an iterative process in close cooperation with your organization. This requires detailed information about your business model, value chain, and relevant sustainability topics. Based on this data, we analyze the company\u2019s impacts on the environment and society, as well as the opportunities and risks that may arise from external factors.  <\/p>\"\n        }\n      }]\n    }\n    <\/script>\n    <div class=\"accordion accordion-flush\" id=\"acc-block_d5b5d762fb29d5b2c617a4622310516d-left\">\n  <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-1\" aria-expanded=\"false\" aria-controls=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-1\">\n      Why is the methodology called double materiality analysis?      <\/button>\n    <\/h2>\n    <div id=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-1\" data-bs-parent=\"#acc-block_d5b5d762fb29d5b2c617a4622310516d-left\">\n      <div class=\"accordion-body\"><p>Double materiality encompasses both the inside-out perspective (how the company impacts the environment and society) and the outside-in perspective (how environmental and societal changes affect the company financially).<\/p>\n<\/div>\n    <\/div>\n  <\/div>\n \n    <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-2\" aria-expanded=\"false\" aria-controls=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-2\">\n      What are IROs?      <\/button>\n    <\/h2>\n    <div id=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-2\" data-bs-parent=\"#acc-block_d5b5d762fb29d5b2c617a4622310516d-left\">\n      <div class=\"accordion-body\"><p>IRO stands for Impacts, Risks, and Opportunities. These elements form the foundation of a comprehensive double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS 2) <\/p>\n<\/div>\n    <\/div>\n  <\/div>\n \n    <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-3\" aria-expanded=\"false\" aria-controls=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-3\">\n      How are IROs identified?      <\/button>\n    <\/h2>\n    <div id=\"accitem-block_d5b5d762fb29d5b2c617a4622310516d-left-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-block_d5b5d762fb29d5b2c617a4622310516d-left-3\" data-bs-parent=\"#acc-block_d5b5d762fb29d5b2c617a4622310516d-left\">\n      <div class=\"accordion-body\"><p>The Impacts, Risks &amp; Opportunities (IROs) are developed in an iterative process in close cooperation with your organization. This requires detailed information about your business model, value chain, and relevant sustainability topics. Based on this data, we analyze the company\u2019s impacts on the environment and society, as well as the opportunities and risks that may arise from external factors.  <\/p>\n<\/div>\n    <\/div>\n  <\/div>\n \n  <\/div>\n<\/div>\n\t\t            <\/div>\n            <div class=\"col-lg-6 rechte-spalte position-relative\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"360\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/01\/Telefonbox_TU.jpg\" class=\"attachment-zweispalter size-zweispalter\" alt=\"\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/01\/Telefonbox_TU.jpg 620w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/01\/Telefonbox_TU-300x174.jpg 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/01\/Telefonbox_TU-260x151.jpg 260w\" sizes=\"auto, (max-width: 620px) 100vw, 620px\" \/>            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section id=\"block_061b3d821344aff4747a6fa8dae03857\" class=\"block zweispalter white\">\n    <div class=\"container pt-normal pb-normal bg-white\">\n                <div class=\"pfeil\">\n            <img decoding=\"async\" width=\"204px\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/themes\/fokus-zukunft\/_\/img\/kontakt-pfeil.png\" \/>\n            <\/div>\n                        <div class=\"row pt-5 \">\n            <div class=\"col-lg-6 linke-spalte position-relative mb-5 mb-lg-0\">\n                <div class=\"text \">\n        <h2><span class=\"juana-schrift\">Enquire now for the<\/span><br \/>\ndouble materiality analysis<\/h2>\n<p>Do you have any questions about this service or would you like to discuss your project with us? Write to us &#8211; we look forward to exchanging ideas with you! <\/p>\n\n    <\/div>            <\/div>\n            <div class=\"col-lg-6 rechte-spalte position-relative\">\n                <div class=\"text \">\n        \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12673-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"12673\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/leistungspaket\/12666#wpcf7-f12673-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"12673\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f12673-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row\">\n<div class=\"col-12\"><span class=\"wpcf7-form-control-wrap\" data-name=\"Name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"First name and surname*\" value=\"\" type=\"text\" name=\"Name\" \/><\/span><\/div>\n<div class=\"col-12\"><span class=\"wpcf7-form-control-wrap\" data-name=\"Unternehmen\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Company*\" value=\"\" type=\"text\" name=\"Unternehmen\" \/><\/span><\/div>\n<div class=\"col-12\"><span class=\"wpcf7-form-control-wrap\" data-name=\"E-Mail\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail*\" value=\"\" type=\"email\" name=\"E-Mail\" \/><\/span><\/div>\n<div class=\"col-12\"><span class=\"wpcf7-form-control-wrap\" data-name=\"Betreff\"><select class=\"wpcf7-form-control wpcf7-select\" aria-invalid=\"false\" name=\"Betreff\"><option value=\"\">Subject<\/option><option value=\"Raising awareness &amp; opportunities\">Raising awareness &amp; opportunities<\/option><option value=\"Sustainability strategy\">Sustainability strategy<\/option><option value=\"Climate strategy &amp; carbon accounting\">Climate strategy &amp; carbon accounting<\/option><option value=\"Sustainability reporting\">Sustainability reporting<\/option><option value=\"Communication &amp; sustainable change\">Communication &amp; sustainable change<\/option><option value=\"Innovation &amp; transformation\">Innovation &amp; transformation<\/option><\/select><\/span><\/div>\n<div class=\"col-12\"><span class=\"wpcf7-form-control-wrap\" data-name=\"Nachricht\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Personal message\" name=\"Nachricht\"><\/textarea><\/span><\/div>\n<\/div>\n<div class=\"row\">\n<div class=\"col-sm-8\"><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-703\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-703\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I agree to <a href=\"\/datenschutzbestimmungen\" target=\"_blank\">privacy policy<\/a><\/span><\/label><\/span><\/span><\/span><\/div>\n<div class=\"col-sm-4 text-sm-end mt-2 mt-sm-0\"><button role=\"button\" class=\"wpcf7-form-control wpcf7-submit btn-primary btn\" type=\"submit\">Send<\/button><\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n\n    <\/div>            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"template":"","meta":{"_acf_changed":false},"beratungsform":[121],"leistung":[125],"class_list":["post-12666","leistungspaket","type-leistungspaket","status-publish","hentry","beratungsform-analyse-en","leistung-nachhaltigkeitsstrategie-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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