After completing the Double Materiality Assessment (DMA), you can view a visual matrix of your material topics, in both Datamaran Topic and ESRS Topic views. The matrix shows which topics are material (financial, impact, or both) and which fall below your thresholds.
How to generate the matrix
- For bottom-up topics, go to the Materiality Review tab and define at least one materiality threshold for your assessed IROs.
- Select the Materiality Overview tab.
- The matrix is generated automatically, showing:
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topics with financially material IROs (when Risk/Opportunity thresholds are set)
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topics with impact material IROs (when Positive/Negative Impacts thresholds are set)
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topics that are both financially and impact material topics that did not surpass the threshold (not material)
Topics concluded on the top-down path also appear as material. They are placed on the financial side, the impact side, or both, depending on their underlying impacts and risks. See Choosing a topic's materiality path: top-down or bottom-up.
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Use the Datamaran/ESRS selector to switch between the topic nomenclatures
- To export the visualisation, click Export. The system generates a PNG file for download.
Notes
- Both bottom-up and top-down material topics appear in the matrix.
- The matrix is available once you have material topics: either at least one threshold defined in the Materiality Review tab for bottom-up topics, or topics concluded top-down with underlying IROs deemed material.
- You can toggle between Datamaran Topics and ESRS Topics views at any time.