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This is a Literature Review study (also classified as: Observational).

September 10, 2025SustainabilityOpen Access

Toward an Experimental Common Framework for Measuring Double Materiality in Companies

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The findings indicate that EFRAG, UNI 11919-1:2023, and GRI are leading standards in double materiality assessment, but enhancements are needed.
Key components of double materiality assessments include identifying stakeholders, material topics, and developing a materiality matrix for better resource allocation.
Comparability in assessments is crucial, especially among companies of similar size and sector, but cross-sector comparisons are also possible for specific indicators.
This systematic analysis examines seven standards and addresses common concepts and specific technical questions related to double materiality.

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Implication

Analysis highlights the need for common guidelines in double materiality assessment standards, suggesting improvements in stakeholder engagement and transparency.

Cite This Study

Bux et al. (2025) studied this question.

synapsesocial.com/papers/68c1b35954b1d3bfb60ea43b https://doi.org/10.3390/su17146518

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Implication

Analysis highlights the need for common guidelines in double materiality assessment standards, suggesting improvements in stakeholder engagement and transparency.

Toward an Experimental Common Framework for Measuring Double Materiality in Companies

Key Points

Discussion

Implication

Cite This Study

Toward an Experimental Common Framework for Measuring Double Materiality in Companies

Key Points

Discussion

Implication

Cite This Study

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Also Consider