Get clarity on your priorities

Our materiality assessment will help you figure out what sustainability topics are financially, environmentally, and socially important to your organization and inform reporting.

The value of materiality

Clarity on priorities
Foundation for standards-based sustainability reporting 
Core input to sustainability strategy development 

We make materiality easy 

 

For each of our clients, we assemble the best team for your unique project and equip you with the necessary education to get the most out of industry analysis, stakeholder engagement, and prioritization of impacts. Whether this is a voluntary part of starting your program or a requirement for compliance with the Corporate Sustainability Reporting Directive (CSRD), we tailor our approach to what you and your business need.  

NPS score

OUR PROCESS

The process to identify and determine material topics requires multi-stakeholder considerations and engagements. Informed by GRI’s guidance, material topics as identified in the process outlined below, should be reassessed with each reporting cycle based on changes in an organization’s structure, services, business relationships, etc.

Discovery Analysis

Analyze and understand the organization’s industry and context

 

Identify Topics

Identify actual and potential impacts on stakeholders

 

Assess Topics

Assess the significance of the client’s identified impacts

 

Prioritize Topics for Reporting

Determine material topics by prioritizing impacts by significance

 

“Sustainability covers such a breadth of topics. Utilizing 3R’s services saved me months of research and allowed me to confidently address ESG topics that are relevant to our industry.”

— Gerald Pinkley, Cap America Inc. 

Double materiality 

All double materiality assessments from 3R include the following: 

A benchmarking analysis of customers and peers

A summary of sustainability topics evaluated for financial and impact materiality

A related inventory of sustainability impacts, risks, and opportunities

We can also conduct as needed:

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Surveys of employees or external stakeholders

Interviews with customers, suppliers, or other external stakeholders

Processes and documentation related to CSRD double materiality assessment requirements

Double materiality considers the risks and opportunities from both a financial and non-financial perspective.