Figure 4
The diagram outlines challenges in double materiality assessment across stakeholder consultation and scoring steps. Internal and external stakeholder consultation links to bias, engagement challenges, and voluntary non-engagement. Scoring reduction also links to bias. Material topic prioritisation connects to supply chain size, novelty of sustainable supply chain management, and lack of infrastructure. These lead to overarching challenges, including challenges with objectivity, low supply chain awareness, and challenges with S 2 reporting.Challenges with policy−practice coupling. Consultation shortened to “cons”