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Module 1 of 5 · Sustainability · Block 1

Materiality assessment and ESG strategy

The starting point of any ESG strategy is the materiality assessment: which matters are relevant to the business and to its stakeholders.

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Double materiality

Assessing the company's impact on its environment and, at the same time, the impact of ESG risks on the business, as the CSRD requires.

Stakeholder dialogue

Consulting employees, customers, suppliers, and investors to identify which sustainability matters concern them most.

ESG strategy and objectives

Defining concrete, measurable environmental, social, and governance objectives, aligned with business strategy.

What an auditor usually asks for

  • Double materiality assessment carried out
  • Stakeholders consulted and their priorities documented
  • Material matters prioritized
  • ESG objectives defined with indicator and deadline

How to cover this block in Kimobox

  1. 1Document the materiality assessment as a version-controlled record in Kimobox.
  2. 2Log the stakeholder dialogue and its results.
  3. 3Define ESG objectives with tracking in the dashboard.

The materiality assessment stays documented and forms the basis for all subsequent ESG reporting.

See the ISO 26000 learning path

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
  2. Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
  3. Directive (EU) 2025/794 postponing certain sustainability reporting deadlines EUR-Lex · April 2025
Next → Environmental indicators (E)