A structured and comprehensible implementation of materiality assessment is the basic framework for the sustainability report and its contents. In this service line, we support our clients by identifying most relevant material topics for their business. We can classify materiality in two groups: Impact materiality and financial materiality, together they form ‘double materiality’. Impact materiality is an organisation’s positive or negative impact that is caused on environmental, social and ethical topics on the planet through their activities. Financial impact is the economic repercussions coming from outside that affect the organisation. A financially material sustainability matter may refer to risks and opportunities that may have effects on future cash flows of the company. That’s why materiality assessment is vital not only for sustainability/ESG reporting but also for foreseeing and planning the future of your company.