Figure 3
The diagram connects double materiality assessment steps with axial codes and neo-institutional pressures. Steps include business environment scan, internal stakeholder consultation, external stakeholder consultation, scoring reduction, and material topics to prioritise. Axial codes include third-party auditors, regulation as a driver, peer analysis, consultants providing methodology guidance, and consultants providing technical interpretation. These link to coercive pressures, mimetic pressures, and normative pressures, showing how institutional forces influence the assessment process.Effects of neo-institutional pressures on dma process. Consultation shortened to “cons”