Once you run your Double Materiality Analysis (DMA), the platform will generate a long list of topics. These are presented in two different formats:
Tornado
Explores and assesses the topics and their relevance based on the sourced evidence available. Clicking on the topics allows for a deep dive into the underlying data and sources. If a topic shows higher/lower evidence of potential material IROs, you can add notes on each of them to facilitate the refinement process.
Value streams
Weigh the relevance of topics at the stream level. Like in Tornado, you can click on the Financial or Impact side of each topic to view their corresponding deep-dive.
Topic screening
We recommend refining the DMA's longlist to a shortlist by discarding those topics not relevant to your operations and value chain via the menu's Topic screening feature.
Within the Topic screening popup, you can exclude topics showing lower evidence of potential material IROs from those with higher evidence using the probability filters:
Low -, Low, Medium, High, and High +.
Select the right probability by sliding the Topic screening cap to the desired filter. You can also manually enter a precise integer range from 0.01 (Low -) to 1 (High +).
These can be changed later and at any time via the same method.
A longlist divided:
Included
Topics above the cap will be included in the following stages of the Double materiality assessment: IRO identification and assessment. Ultimately, after the materiality threshold has been applied, IROs mapped to these topics will be validated as material or not.
Excluded
Topics below the cap are excluded, via the Notes feature, noted why they were excluded from the long list. A rationale is required in the Topic screening popup because it conforms with best reporting practices and standards while bolstering future audit trails.
Exception: If a topic is known to be relevant to your organization but falls below the cap, it can be manually included via the Notes feature, to ensure inclusion in the topic shortlist.
First, conduct a deep-dive by clicking on the affected topic. On the next screen, on the top right-hand corner, select Included via the dropdown menu. This will include the topic for further validation in the subsequent IRO Hub.
If you are unable to view the affected topic because it was hidden from view, click on the Topic screening button. This will reveal those topics below the cap. Select the desired topic and modify its classification to Included via the Notes feature in its deep-dive.
Next step
The curated list of included topics sets the parameters for the next step of the IRO identification, assessment, and validation.
You can also export the complete list of topics with scores, sources, and streams by clicking on the three-dot menu and selecting Exporting/Topic scoring.