Materiality Matrix PLUS

The SBA Materiality Matrix Plus is a basic tool that generates a double materiality matrix based on the results of an impact materiality assessment and a financial materiality assessment. The tool uses the Environmental, Social and Governance (ESG) topics that are outlined in the SBA Reporting Framework. The tool is based on double matertiality requirements of the European Sustainability Reporting Standards (ESRS) which is part of the European Union's Corporate Sustainability Reporting Directive (CSRD).