CSRD-aligned double materiality assessment for an IT consulting company
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Case Study
CSRD-aligned double materiality assessment for an IT consulting company
A global digital services and consulting leader, providing IT consulting, software development, and outsourcing, with a strong emphasis on AI and cloud-driven transformation.
The business situation
- The company needed to undertake a double materiality assessment in anticipation of the requirements of the Corporate Sustainability Reporting Directive (CSRD). The objective was to assess sustainability-related issues from financial materiality (outside-in) and impact materiality (inside-out) perspectives. This exercise was critical to enhancing transparency, strengthening leadership in corporate sustainability, and effectively integrating sustainability considerations into risk management.
Our team’s role
CSRD-Aligned Double Materiality Assessment
Conduct a double materiality assessment, ensuring alignment with CSRD requirements, and provide actionable insights to support the company’s sustainability strategy and reporting
The value our team added
- Adopted a research-backed, analytics-driven approach to conduct a double materiality assessment in line with EFRAG guidance
- Leveraged insights from previous assessments and aligned identified topics with European Sustainability Reporting Standards (ESRS) requirements
- Undertook comprehensive stakeholder engagement and integrated outcomes with the client’s enterprise risk management framework
- Identified nine priority topics, reaffirming existing focus areas
- Recognized Responsible AI as a cross-cutting material topic embedded across all priority areas
Advance CSRD Readiness
From Double Materiality and Stakeholder Engagement to Strategy Integration and Reporting Alignment
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