Start or import your Double Materiality Assessment!

When creating a Double Materiality Assessment (DMA), you have two options:

• Conduct the assessment entirely within the tool.
• Import results from a materiality assessment that was conducted externally.

Conducting a Materiality Assessment in the Tool

Once you have created your stakeholders and assigned them to the relevant sustainability topics, you can create your first Double Materiality Assessment.

To do so, click Double Materiality Assessment in the left menu and then select New report. Choose the year of the assessment and create the report.

After the report has been created, click Open to begin the double materiality assessment.

Within this workflow you can, among other things:

• Narrow down sustainability topics
• Identify and assess IROs (Impacts, Risks, Opportunities)
• Involve stakeholders
• Determine the final materiality assessment

Further guidance can be found in this article about the double materiality assessment process.

Importing an External Materiality Assessment

If you conducted your double materiality assessment outside of the Sustainability Cockpit, you can import the results and the related documentation directly.

To do so, go to the overview of materiality assessments, click New report, and then select Import report.

This opens a side panel for the import.

Download and Complete the Template

You can download an Excel template to enter the results of your materiality assessment and upload them afterwards.

The template includes the following columns, among others:

Sheet 1 - Sustainability Matters: 

Standard
List of standards with category (Environmental / Social / Governance), e.g. Environmental: Climate.

Additional options are available:

• Environmental: Company-specific
• Social: Company-specific
• Governance: Company-specific

Sustainability topic

Impact materiality
Not material | Very low | Low | Medium | High | Very high

Explanation of impact materiality

Financial materiality
Not material | Very low | Low | Medium | High | Very high

Explanation of financial materiality

The template already contains all standard sustainability topics (the first two columns are pre-filled).

Sheet 2/3/4 - IRO assessment:

IRO identification and description

• IRO name
• Description of the impact, risk, or opportunity
• Sustainability topic assignment
• Source (optional)

IRO classification

• Type: Impact | Risk | Opportunity
• For impacts: Positive or negative
• Actual or potential
• Time horizon
• For potential negative impacts: Human rights

IRO assessment

• Optional manual assessment, if you want to directly enter the evaluation result instead of using the tool’s calculation logic

Notes on Completing the Template

• Use dropdown menus: Please use only the provided dropdown options when selecting impact and financial materiality values. This ensures correct formatting.

• Template language: The template language corresponds to the language setting of your tool at the time of download.

• Validation during upload: When uploading the file, the spreadsheet will be automatically validated. If errors occur, the system will display the row numbers with validation issues. Once validation is successful, the file can be submitted.

Upload Files and Additional Documentation

In addition to the completed import template, you can upload additional files in the same step, for example:

• Background analyses
• Stakeholder feedback
• Presentations or internal documentation
• Methodological explanations

This allows you to store all relevant evidence and supporting documents together with the materiality assessment.

Important: Difference from the Regular Workflow

The import function is intended to bring the results of an already completed materiality assessment into the tool so they can be used directly for reporting.

The standard DMA workflow in the tool is therefore fully bypassed. This means:

• Steps 1–3 (narrowing sustainability topics, identifying and assessing IROs, and stakeholder engagement) are not carried out.
• These steps appear as completed even if they contain no content.
• Step 4 displays the imported results — specifically the materiality assessments and explanations for each sustainability topic based on the import template.

The workflow steps can still be opened later if you want to add additional information or documentation.

Report Creation

After uploading the completed template and any additional documents, a new Double Materiality Assessment will be created for the selected year.

The assessment includes:

• all sustainability topics according to their defined materiality
• company-specific topics included in the template
• all IROs with their description and assessment
• all uploaded documents and supporting evidence

After a successful import:

• a confirmation message “Report successfully imported” will appear
• the report overview will be updated
• uploaded documents will be available directly within the report

Frequently Asked Questions

Can I upload additional IROs in Step 2 after uploading the materiality assessment results as described above?

Yes, this is possible. However, the materiality assessments for sustainability topics defined through the DMA import will remain unchanged and will not be overwritten by additional IRO uploads.