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⚖️ Double Materiality
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Module 4 of 5

Running the Materiality Assessment

The EFRAG four-step process from context to reporting

4 lessons·~12 min read
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Lessons in this module

  1. Step A: Understanding Your Context

    Lesson 3.1 · ~3 min read

  2. Step B: Identifying Impacts, Risks and Opportunities

    Lesson 3.2 · ~3 min read

  3. Step C: Assessing and Determining Material IROs

    Lesson 3.3 · ~3 min read

  4. Step D: Reporting the Outcome

    Lesson 3.4 · ~3 min read

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Practical Application