Figure 1
The diagram presents impact materiality across environmental, social, and governance areas and connects it to financial materiality. Environmental includes E 1 climate change, E 2 pollution, E 3 water and marine resources, E 4 biodiversity and ecosystems, and E 5 resource use and circularity. Social includes S 1 own workforce, S 2 workers in the value chain, S 3 affected communities, and S 4 consumers and end users. Governance includes G 1 business conduct. These inputs feed into a double materiality assessment, starting with a business environment scan, followed by internal stakeholder consultation and external stakeholder consultation, then scoring reduction, leading to a final set of material topics for reporting.Overview of European Sustainability Reporting Standards and Double Materiality Assessment