sustainability audit

Materiality Assessment

Prioritise ESG issues and define a pathway to achieve your ESG commitments

Prioritise ESG issues and define a pathway to achieve your ESG commitments


Materiality defines the social and environmental topics that matters most to any organisation and its stakeholders. The process of identifying materiality topics is a challenge for organisations across industries thereby increasing the requirement of a professional guidance/intervention for streamlining the process. This is primarily due to the growing focus on materiality topics in sustainability reporting frameworks and accounting standards like the Global Reporting Initiative (GRI). With a host of new regulations, many companies are in the process of revising and updating their materiality assessment processes. Some of the common challenges with materiality assessment include - incorporating and prioritising stakeholders' inputs, senior management involvement and extending the materiality assessment beyond operations across the value chain. 

Why Materiality assessment Important?

Materiality assessment helps companies understand the issues that matter most to their internal and external stakeholders; how their economic, social and environmental impacts are perceived along the value chain; and how they translate today and in the future into associated risks and opportunities. It enables organisations to capture the impacts in a non-financial manner, helps them prioritise the impacts on which to focus.

Organisations which fully consider how sustainability topics interrelate with their business strategy, and develop sustainability materiality processes that link with the wider enterprise risk management process, will be in a better position to inform investors, regulators and other stakeholders on their environmental, social and governance impacts, risks and opportunities.

Why choose TÜV SÜD?

As an internationally recognised certification body with over 150 years of experience as well as being a QCI recognised organisation, TÜV SÜD offers Materiality Assessment Services for organisations across industries. TÜV SÜD’s dedicated and experienced experts possess the training, accreditation and experience to perform the materiality topics assessment exercise. The assessment includes the following steps:

  • Understanding the context of your organisation
  • Identify impacts (actual and potential)
  • Assess the significance of the impacts
  • Prioritising the most significant impact for reporting and actions

Your benefits at a glance

  • Benefit from our extensive experience - of auditing and certification for environmental management and sustainability
  • Our experts are globally accessible - wherever they are required
  • Trust the TÜV SÜD brand - it is internationally recognised and is synonymous with safety, added value and credibility


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