Double Materiality Study
Analyse your risks and opportunities in line with CSRD standards to anticipate regulations and enhance your extra-financial performance.
Description
Double materiality is the new strategic standard imposed by the European CSRD directive. It no longer simply examines how your company impacts the world, but also analyses how environmental and social issues impact your own financial performance. This marks the shift from "communication-driven" CSR to "management-driven" CSR.
As Grande École students, we are trained in the most recent methodologies and constantly evolving regulatory frameworks. Our neutrality is a major asset in conducting this complex exercise: we bring a critical and rigorous perspective, free from the internal silos of the company. Thanks to our position, we facilitate dialogue between the expectations of civil society (our generation) and economic imperatives, transforming a compliance obligation into a genuine strategic compass for your resilience.
Our approach
We structure this high-precision audit by crossing "inside-out" and "outside-in" perspectives:
- Identification of universal issues: We catalogue the environmental, social, and governance (ESG) themes relevant to your sector and your stakeholders.
- Impact and risk analysis: We assess both the impacts of your activities on society and the environment (impact materiality) and the financial risks and opportunities these issues pose to your business model (financial materiality).
- Stakeholder consultation: This is where our network makes the difference. We consult your internal and external stakeholders to validate the hierarchy of issues. Our status as students allows us to open doors that are sometimes closed and to gather more candid opinions. Where needed, we also draw on our alumni network — today experts and decision-makers — to enrich the analysis with sector-specific real-world feedback.
- Materiality matrix and prioritisation: We rank issues according to their reciprocal importance to establish your double materiality matrix, a genuine decision-support tool.
What you get
This study delivers the foundations of your future extra-financial reporting and long-term strategy:
- Your double materiality matrix: A visual and quantified mapping of your priority issues, validated by your stakeholders.
- A detailed analysis report: A comprehensive synthesis of the impacts, risks, and opportunities identified, structured in accordance with CSRD standards.
- A strategic roadmap: Concrete recommendations for addressing your material issues and anticipating future regulatory developments.
- A compliance diagnostic: Assurance that your approach meets the expectations of investors, regulators, and your future talent.
Interested in this service?
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144 Avenue Jean Jaurès, 69007, Lyon
Monday to Friday, 8:30 AM to 6:30 PM