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Description

Double Materiality Assessment: Mapping, Scoring and Prioritising Sustainability Matters

Conduct a defensible double materiality assessment and derive the real scope of your sustainability reporting

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

The double materiality assessment shapes the whole of sustainability reporting: it determines which matters must be addressed and which may be set aside. Carried out too quickly, it produces a consensual list with no audit trail, impossible to justify to an assurance provider and disconnected from the risks the business actually carries.

This 7-hour programme follows the complete approach: mapping activities and the value chain, identifying impacts, risks and opportunities, engaging stakeholders, scoring impact materiality and financial materiality, then setting thresholds and documenting every decision to retain or exclude a matter.

Learning objectives

  • Map activities and the upstream and downstream value chain
  • Identify the impacts, risks and opportunities linked to each link in the chain
  • Organise the consultation of internal and external stakeholders
  • Score impact materiality and financial materiality against explicit criteria
  • Set materiality thresholds and justify the level chosen
  • Document the approach so that it is auditable and repeatable

What makes this programme different

Scoring is carried out on the value chain brought by participants rather than on a generic example
Criteria and threshold grids are built and then tested on conflicting matters
The audit trail file expected by an assurance provider is assembled piece by piece

Programme

1Framing the approach and the value chain

What double materiality commits you to

  • The logic of the two perspectives: impact and financial
  • Organisational scope and links in the value chain
  • Inventory of activities, sites and business relationships
  • Internal sources available and data already at hand
  • Project governance and the roles of the functions involved

2Identifying and consulting

Impacts, risks, opportunities and stakeholders

  • Distinguishing negative impact, positive impact, risk and opportunity
  • Identification by environmental, social and governance theme
  • Selecting and prioritising the stakeholders to be consulted
  • Consultation formats and use of the responses received
  • Building the long list of candidate matters

3Scoring, prioritising and documenting

From thresholds to the list of material matters

  • Scoring criteria for impact materiality
  • Scoring criteria for financial materiality
  • Selecting and justifying materiality thresholds
  • Trade-offs between the two perspectives and divergent cases
  • Audit trail file and preparation for assurance

Who is it for

CSR and sustainability managers, together with finance directors, management controllers, risk managers and sustainability reporting project leaders

Prerequisites

Familiarity with the broad principles of international sustainability reporting standards and with the CSR issues facing your organisation

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.