Manual materiality override in Double Materiality

Manual materiality override lets you manually change an IRO’s materiality decision to Material or Not material during review.

When you apply an override, you must add a Rationale (mandatory). This creates a clear audit trail explaining why the final decision differs from the threshold-based result.

Why this matters

Double materiality outcomes sometimes need human calibration during validation. For example, when senior stakeholders review results and confirm that certain IROs should be treated differently based on business context.

Manual materiality override helps you:

handle edge cases without changing thresholds or reworking IRO criteria
keep decision-making traceable with a mandatory Rationale
move faster through validation while maintaining governance and accountability

This feature is available in:

Double Materiality → Materiality Review tab

Note: Override status is currently only visible in the Materiality Review tab.

How to apply a manual materiality override

Step-by-step

Open Double Materiality.
Go to the Materiality Review tab.
Confirm materiality thresholds have been applied.
- Each IRO will display a Material or Not material tag in the Material column.
On the IRO row you want to update, select the ⋮ (three dots) menu next to the materiality tag.
In the pop-up titled Change the materiality:
- Select Not material or Material
- In Rationale, enter the reason for the manual change (mandatory)
Select Save.

What happens after saving

The IRO will show an indicator that the materiality decision has been changed manually (override applied).
The updated materiality tag remains visible in the Material column for that IRO.

Reverting an override

To revert, repeat the same process:

Select the ⋮ (three dots) menu next to the IRO’s materiality tag
Update the selection in Change the materiality
Enter a new Rationale
Select Save