Define a sub-topic area as not material

If a sub-topic area clearly does not apply to your company, you do not have to assess it through individual IROs. You define it not material directly on its card and give reasoning that stays on record as evidence.

Prerequisites

• The topic’s DMA has the status “Draft”. In an active DMA, defining and undoing are hidden.
• No IRO in the sub-topic area is material. As soon as the area contains a material IRO, its card no longer shows the “Define not material” button.
• You have the role Administrator, Manager or Editor.

Step by step

1. Open the topic’s “DMA” page, for example “Climate → DMA”, and scroll to the “Sub-topic areas” section.
2. On the area’s card, for example “Energy”, click “Define not material”. The slide-over of the same name opens on the right.
3. Under “What is already on record”, check which IROs the area already contains and how it was decided in the previous reporting period. In your first assessment it reads “This is your first assessment — there is no previous decision to compare with.”
4. In the “Reasoning” field, explain why the area does not apply. Name the activities, sites or sourcing that make it not apply. Without reasoning you cannot save: “Reasoning is required.”
5. Click “Save”. The card now shows the status “Not material” and, below it, “Defined not material:” followed by your reasoning.

What the definition does

• The sub-topic area’s disclosures are left out of your report. Your reasoning stays on record as evidence.
• The “Add IRO” wizard no longer offers the area, and “Discover IROs with AI” no longer suggests anything in it.
• Validate completeness counts the area as decided: the blocking check “Every sub-topic area has IROs or is defined not material” passes for it.
• An archived IRO from this area can only be restored after you have undone the definition.

Undo the definition

1. On the area’s card, click “Undo”. There is no confirmation; the message “… is no longer defined not material” confirms the step.
2. The area is then decided by its IROs again. Your previous reasoning stays in the activity history.

Practical tip: Use the definition only for areas that clearly do not apply. Where that is not evident, record individual IROs and assess them instead – see Add and assess an IRO. The overall workflow is described in Carry out the double materiality assessment.