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Materiality analysis for your sustainability

Sharpen your ESG focus, unleash its impact within your company.

Materiality analysis is a key management tool for sustainable corporate governance – and much more than just a regulatory requirement. It creates transparency on the issues that are crucial to your business model, your stakeholders, and your ESG orientation. We help you systematically identify these issues, weight them according to your company's specific needs, and make them strategically useful.
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Materiality analysis is becoming more important than ever

With the development of the European Sustainability Reporting Standards (ESRS) as part of the Corporate Sustainability Reporting Directive (CSRD), materiality analysis has gained in relevance. But even beyond reporting requirements, the same principle applies: only those who know what matters can make informed decisions. Our ESG focus analysis is:

  • The starting point for strategic ESG integration,
  • The basis for impact-oriented goal definitions,
  • A compass for resource management and action planning,
  • A catalyst for credible stakeholder dialogue.
We focus on pragmatic, value-added implementation – clearly structured, comprehensively documented and, if external validation is desired, in accordance with current regulatory requirements.

Our analytical approach: from perspective to priority

Our materiality analysis is part of our modular ESG offering – it can be conducted independently or embedded in your sustainability strategy. We work according to the principle of double materiality: The aim is to capture both the impact on the environment and society as well as the risks and opportunities for your company.

01

Initial workshop & scope definition

We define the scope and objectives: Which locations, business areas, and stakeholder groups should be included? Which regulatory and internal perspectives should be taken into account?
02

Stakeholder analysis & topic relevance

We analyze the expectations of relevant groups (customers, employees, investors, etc.) and rank the identified ESG topics according to company-specific relevance criteria.
03

Methodological implementation

We select suitable tools: from qualitative surveys to moderated workshops – depending on whether you want to approach the topic in a content-driven manner without the desire for external validation, or in accordance with currently applicable ESRS standards.
04

Securing results & conclusions

We document everything in a transparent manner, validate it together with your specialist departments, and prepare key findings – as a basis for strategy, KPIs, and communication.

Why Allfoye?

01

Impact instead of formalism

 Our analyses are based on business benefits – not checklists. Relevance, feasibility, and impact are at the heart of what we do.
02

Interdisciplinary ESG expertise

 Our team combines regulatory, strategic, and communications expertise – for informed decisions with foresight.
03

Sustainability as a holistic task

 We consider materiality to be part of your management, organizational, and transformation culture – compatible with existing control logics.

Materiality analysis provides the starting point for qualitative progress – from a simple inventory to a business perspective with strategic bite.

Britta Seidl-Bowe

Senior Director & Teamlead Sustainability, Allfoye Managementberatung GmbH

Britta Seidl-Bowe von der Allfoye Management im Portrat

Who is this analysis particularly relevant for?

Our materiality analysis is aimed at companies that want to actively manage sustainability rather than just report on it – e.g. for:

  • developing an ESG strategy,
  • deriving a set of KPIs,
  • preparing for rating and auditing processes,
  • or prioritizing transformation measures.

Would you like to go deeper?

Sharpen your focus on sustainability with the numerous resources in our download area and get started with us!

Related topics

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Practical examples and ideas on the topic of sustainability

Discover further articles, presentations, and insights in our media library—for a strategic deep dive into your ESG transformation.

This way!