Select your relevant sustainability matters to define your DMA Scope

The first task in the double materiality assessment is to identify relevant sustainability topics that serve as the basis for the assessment of impacts, risks and opportunities.

For this purpose, EFRAG provides a list of various sustainability topics in ESRS 1 AR 16, which are considered the “long list” of sustainability topics. This list should now - if necessary - be supplemented with company-specific sustainability topics, but also reduced by excluding non-relevant sustainability topics - and thus becomes the so-called “medium list”.

You have the option of either carrying out this step yourself or using surveys to involve internal and external stakeholders via the software to help you with the task. 

Define relevant sustainability topics on your own

Access the list of these sustainability matters by clicking on their relevant ESG category, “Environment”, “Social” or “Governance”.

These categories are broken down into several folders, that are directly linked with each ESRS standard. For each sustainability matter, you can mark them as irrelevant to your company by turning off its toggle. Bear in mind that a justification is required every time a matter is excluded from your report, for audit purposes.

Defining relevant sustainability topics with stakeholders

When defining relevant sustainability topics, you can also involve all stakeholders that you have previously created at Daato and ask them to define the relevance of the individual sustainability aspects, from “very low” to “very high”. Stakeholders then also have the opportunity to suggest additional company-specific topics. How this works is explained here.

Bear in mind that each stakeholder will only be asked what topics should be included among their relevant category (i.e. Human resources for own workforce topics). This relevance is specified within the stakeholders’ group.

Based on the results of the stakeholder survey, you can then decide whether you want to include proposed company-specific sustainability topics or exclude sustainability topics that are not considered relevant. 

Once you have finished creating your “medium list” of sustainability topics, you can mark the first step as complete and proceed with adding impacts, risks and opportunities to each selected sustainability topic. 

Upload of documents for environmental analysis

If you have carried out an environmental analysis as part of your materiality analysis, you can also upload this.