Materiality analysis for SMEs

Module 1

• Common basis and central concepts of the materiality analysis.
• Double materiality within the meaning of the Corporate Sustainability Reporting Directive (CSRD).

• Current developments through the Omnibus initiative.

• The materiality analysis as a possible basis for sustainability activities and the VSME standards for SMEs. 

• Importance of internal & external participation.
• Big picture: Process steps of a materiality analysis.
• Strategic added value for companies.
• The basic analysis.

Module 2

• Derivation of company-specific topics based on the analysis.
• Stakeholder mapping.
• Cross-industry topics of the CSRD: the so-called AR16 list.
• Inside-out & outside-in: the main perspectives and their evaluation criteria according to CSRD.
• Correct identification of key areas of activity according to CSRD.
• Stakeholder participation, incl. excursus: the AA1000SeS as an important basis for stakeholder participation.
• Integration of current developments and expected clarifications from the omnibus initiative. 

Module 3

• Finalization of the results of a materiality analysis: Proposal for the design of a final workshop.
• Tips for preparing the results, e.g: Materiality matrix.
• Outlook for the next steps: the "IROs" and the GAP analysis.
• Interaction between external and internal interface partners during implementation.
• Special challenges in implementation.
• Selected practical examples & discussion.