1. Clarify scope and obligations
Entities, value chain, geographies, time horizon and applicable requirements define the work. Establish a shared view before collecting data.
2. Assess double materiality
Impact materiality considers effects on people and environment; financial materiality considers sustainability risks and opportunities for the business. Methods, sources, thresholds and judgements must be traceable.
3. Turn priorities into a roadmap
Connect each material topic to strategy, revenue, cost, capital, resilience or licence to operate. Define baseline, target, initiatives, investment, dependencies, owners and KPIs, with clear data definitions and controls.
| Element | Governance question |
|---|---|
| Material topic | Which decision does it change? |
| Target | Are baseline, date and scope defined? |
| KPI | Are source, frequency and control defined? |