Double materiality assessment
Prioritise the issues that matter
Materiality assessment is the foundational exercise of any sustainability approach. Harnest gives you a rigorous framework to identify your issues, evaluate them and document your decisions, whether for a CSRD double materiality assessment or an analysis tailored to your own frameworks.
And since sustainability is part of a broader extra-financial scope, Harnest also covers everything that comes next: data collection, performance management and reporting.
Calculated scores, not gut feelings
Harnest automatically calculates an impact materiality score and a financial materiality score for each issue, based on the assessment of your impacts, risks and opportunities. The matrix visualises the result across both axes of double materiality, in compliance with CSRD and GRI requirements. The final decision — marking an issue as material — remains in your hands. Harnest prepares it.
A structured and auditable IRO assessment
The assessment starts from your company's real context — its activities, value chains and sites. For each issue, Harnest enables you to identify and evaluate impacts, risks and opportunities according to double materiality criteria — magnitude, scope, irremediability and likelihood. Every assessment is documented, sourced and traceable for audit purposes. To accelerate the work, Harnest integrates a library of over 70,000 sector-specific incidents.
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Impacts
Assess your company's effect on the environment and people across your entire value chain, in the short, medium and long term.
Risks and opportunities
Analyse what sustainability issues mean for your financial performance — and the opportunities they can generate for your organisation.
Full traceability
Sources, documents, evidence, notes: everything used in the assessment is stored and accessible for auditors.
Stakeholders at the heart of the process.
Materiality is not built alone.
Harnest structures stakeholder identification, engagement campaign planning, interview tracking and lessons learned.
The entire process is documented to feed the analysis and demonstrate the rigour of your approach to auditors and regulatory stakeholders.
Materiality as a starting point, not a deliverable
In Harnest, materiality is not a box to tick. Material issues are directly linked to targets, policies, actions and reporting indicators. What you prioritise today structures everything that follows — action plan management, indicator tracking, multi-framework reporting.