Ocena dvojne pomembnosti (DMA)
VerdaLynx enables an optimal double materiality assessment by combining regulatory rigor, data-driven prioritization, and direct linkage to business decision-making.
Double materiality under the CSRD requires companies to assess both impact materiality (effects on people and the environment) and financial materiality (risks and opportunities affecting enterprise value). VerdaLynx treats this not as a compliance checkbox, but as a structured analytical process.
Optimal assessment structure
Starts with a comprehensive long list of ESG topics aligned with ESRS requirements.
Maps topics across the value chain to capture upstream and downstream impacts.
Separates impact and financial dimensions while ensuring methodological consistency.
Why VerdaLynx is different
Integrates double materiality directly with strategy, risk management, and product data.
Ensures traceability from assessment results to CSRD disclosures and action plans.
Supports updates over time as data quality improves and regulations evolve.
Business value
Focuses resources on what is genuinely material.
Improves decision quality for investments, product design, and sourcing.
Reduces regulatory risk while strengthening long-term resilience.
VerdaLynx turns double materiality from a reporting burden into a strategic intelligence tool.
Impact materiality approach
Evaluates severity and likelihood using defined criteria: scale, scope, and irremediability.
Uses evidence-based inputs from Life Cycle Assessment, supplier data, and internal operations.
Documents assumptions and scoring logic to ensure audit readiness.
Financial materiality approach
Identifies sustainability-related risks and opportunities linked to revenue, costs, assets, and liabilities.
Connects environmental and social topics to regulatory exposure, supply chain disruption, and market shifts.
Prioritizes topics based on magnitude and probability of financial effects.
Pripravljenost na trajnost ter ocena tveganja
Ocenite svojo stopnjo zrelosti na področju trajnosti in obravnavajte tveganja, povezana s trajnostjo.
