Our Services
Materiality Assessment and Double Materiality Advisory
Identify the ESG issues that matter most to stakeholders, business performance and long-term resilience.
Enquire About Materiality AssessmentAce CSR helps organisations conduct structured materiality assessments that support sustainability reporting, ESG strategy and board-level decision-making.
The process brings together stakeholder views, board and senior management input, ESG topic scoring, framework alignment and reporting-ready analysis. Each stage helps companies identify priority sustainability matters, explain their significance and translate the results into clear disclosures.
What This Service Covers
Materiality assessment support can cover the full process, from topic development to final reporting outputs. The process reviews existing disclosures, refines the ESG topics for assessment, designs stakeholder and board surveys, analyses responses and develops materiality matrices.
The aim is to produce a clear, defensible view of the sustainability matters that deserve priority. Strong materiality analysis should connect stakeholder expectations with business strategy, risk management, financial implications and reporting requirements. The results feed directly into sustainability reporting and IFRS S1 and S2 disclosures.
Double Materiality Assessment
Double materiality looks at sustainability topics from two connected perspectives.
Impact materiality considers how a company affects people, communities, the environment and the wider economy. Financial materiality considers how sustainability matters may affect the company’s financial performance, cash flows, access to capital, operations, strategy and enterprise value.
This approach helps companies move beyond a simple topic ranking exercise. It supports stronger board discussion, clearer ESG priorities and more meaningful sustainability disclosures.
Stakeholder and Board Surveys
A good survey should make ESG topics easy for respondents to understand. The process uses clear questions, practical rating scales and tailored language for different respondent groups.
Stakeholder surveys capture views from groups such as employees, customers, suppliers, regulators, investors, community representatives and business partners. Board and senior management surveys add a financial materiality lens by assessing how each topic may affect business performance, risk and long-term value.
Together, these inputs create a more balanced view of material ESG topics.
At a Glance
The Two Lenses of Double Materiality
The Company
Strategy, operations, value chain, financial position and long-term prospects
Impact Materiality
How the company affects people, communities, the environment and the wider economy
Financial Materiality
How sustainability matters affect financial performance, cash flows and enterprise value
People, Environment & Economy
Employees, customers, suppliers, communities, regulators, investors and natural resources
A topic is material when it is significant from either perspective — many sustainability matters count through both.
Reporting-Ready Outputs
Depending on the project scope, clients may receive:
- Materiality matrix
- Double materiality matrix
- Topic ranking table
- Stakeholder group analysis
- Board and management analysis
- Survey methodology write-up
- Key findings and interpretation
- Reporting-ready charts and diagrams
- Recommended material topics for disclosure
- Framework alignment summary
Materiality matrix Frameworks Supported
This service can align with:
- Bursa Malaysia Sustainability Reporting Guide
- GRI Standards
- IFRS S1 and IFRS S2
- FTSE4Good Bursa Malaysia Index requirements
- SASB sector guidance
- TCFD-aligned climate disclosure
- Company-specific ESG frameworks and reporting needs
Why Ace CSR?
Ace CSR combines sustainability reporting experience with practical survey design, ESG analysis and clear disclosure writing. The team turns raw survey data into structured insights that companies can use in sustainability statements, annual reports, board discussions and ESG strategy.
The focus remains on clarity, defensibility and practical reporting value. Each materiality assessment should help a company explain what matters, why it matters and how those priorities shape its sustainability approach.
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Turn materiality results, ESG data and stakeholder expectations into clear, framework-aligned sustainability statements and annual report disclosures.
Explore Sustainability ReportingIFRS S1 & S2 Advisory
Connect material sustainability topics with IFRS S1 and IFRS S2 disclosure requirements through gap analysis and reporting-ready content.
Explore IFRS S1 & S2 AdvisoryESG Framework Support
Align material topics and disclosures with Bursa Malaysia, GRI, FTSE4Good and other ESG frameworks through structured gap analysis.
Explore ESG Framework SupportNeed to update a materiality assessment?
Speak to Ace CSR about stakeholder surveys, double materiality assessment and reporting-ready ESG analysis.