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preeco | sustainability

Double Materiality Assessment

One materiality assessment for all ten ESRS topical standards (E1–E5, S1–S4, G1) – with AI and your team. Every impact, risk and opportunity is recorded once and assessed from both sides: its effect on people and the environment, and its financial effect on your company. The AI suggests IROs from your own data; you decide. Activating the assessment switches on exactly the disclosures your report has to contain.

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ONE DMA FOR EVERY TOPIC

One page per topic and reporting period

Climate, pollution, water, biodiversity, circular economy, own workforce, workers in the value chain, affected communities, consumers and business conduct: every topic has the same materiality assessment. The matrix at the top shows every scored IRO; below it sit the standard's sub-topic areas with their status and the table of all impacts, risks and opportunities.

  • All ten topical standards E1–E5, S1–S4 and G1 under the same rules
  • Materiality matrix of impact and financial scores, exportable as a graphic
  • Fixed threshold of 12.5 on a scale from 0 to 25
  • One assessment per topic, reporting period and CSRD reporting boundary
  • Table with search and filters by type and outcome
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One page per topic and reporting period

AI SUGGESTIONS

Discover IROs with AI from your own data

Instead of starting with an empty table, the AI reads what you have already recorded in preeco: company profile and sector, sites and their water stress, products and markets, suppliers. From that it suggests up to ten impacts, risks and opportunities, each with the records it is based on. You accept a suggestion, adjust it first or discard it. The AI never scores and never decides materiality.

  • Every suggestion names the records it comes from
  • No repeats: IROs already recorded, in this or another topic, are not suggested again
  • Only data from your own account, no internet search
  • Suggestions in the language you work in
  • Accepted IROs join the assessment unscored
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Discover IROs with AI from your own data

ASSESSMENT

One record, two sides

An impact and the risk or opportunity it creates are one IRO – not two entries in separate registers. A five-step wizard leads through source, description, impact, financial effect and outcome. Each side is scored under ESRS 1 or decided by written reasoning; time horizon, actual or potential and human rights relevance are recorded per side.

  • Severity from scale, scope and irremediable character, with likelihood for potential impacts
  • For potential negative human rights impacts, severity alone counts (ESRS 1 §40)
  • Financial side from magnitude and likelihood, with risk category and affected financial areas
  • Prompt when a single dimension is high (ESRS 1 AR 22)
  • Save unfinished IROs and finish them later
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One record, two sides

OUTCOME

Clear why something is material

Before saving, the last step shows the outcome with both scores against the threshold and what saving does: position on the matrix, effect on the sub-topic area and on the report. Stakeholder engagements are attached to the IRO, together with the stakeholders' feedback. Every change is written to the activity history – ready for your auditors.

  • Outcome per side with score and reasoning
  • Record stakeholder engagement directly on the IRO
  • Check whether affected stakeholders under ESRS 1 AR 23 were consulted
  • Archive with a reason instead of deleting, for next year
  • Complete activity history
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Clear why something is material

SUB-TOPICS

Every sub-topic area decided

The standard's sub-topic areas appear as cards showing the number of IROs, material IROs, the highest score and what is still to do. An area is material as soon as one of its IROs is material. If an area clearly does not apply to your business, you define it not material with reasoning – the reasoning is kept as evidence.

  • Status of every sub-topic area at a glance
  • Define not material only with reasoning
  • An area with a material IRO cannot be ruled out
  • Areas not material are left out of the report with their basis (ESRS 2 IRO-2)
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Every sub-topic area decided

ACTIVATION

Validate, activate, report

The completeness check lists what is still missing before activation and jumps to the right place in one click. Once all blocking checks pass, you activate the DMA: the scores lock and the disclosures of the material sub-topic areas switch on in the topic modules and report generators. If a topic as a whole is not material, activation asks for the basis your report must state under ESRS 2 IRO-2.

  • Blocking checks and advisory checks shown separately
  • Jump from every open check straight to the fix
  • Activation locks the scores and switches on the disclosures
  • Revert to draft at any time, logged
  • Each topic on its own: climate active, water still in draft
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Validate, activate, report

See the materiality assessment live

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Terms on this page, briefly explained

Materiality Assessment Double Materiality Impacts, Risks and Opportunities ESRS S2 Workers in the Value Chain Stakeholder Engagement