Double Materiality.Continuous, not annual.
A double materiality assessment scored once a year drifts out of date the day after the workshop. Noa runs DMA continuously. Stakeholder signals, regulation deltas, and peer movements feed one scoring engine. The annual workshop becomes a calibration step, not the only moment scores change.
What it is
Double materiality assessment evaluates sustainability topics on two axes. Impact materiality covers the company's effect on people and planet. Financial materiality covers how sustainability factors affect the company's value. Topics surfacing on either axis are material and require disclosure. The methodology is foundational for CSRD and ESRS, increasingly used for IFRS S1 in advanced filings, and a board-level governance tool in its own right.
Who runs this
Every company reporting under CSRD or ESRS needs a DMA. Companies preparing for IFRS S1 increasingly run DMA to scope what's material to disclose. Boards use materiality matrices for risk-management oversight independent of disclosure obligations. Noa serves all three audiences from one assessment engine.
What's covered
Every requirement Noa covers out of the box. Custom requirements added on Enterprise.
How Noa runs it
The end-to-end workflow Noa runs. Each step backed by evidence. Reviewable, auditable, defensible.
One topic library, framework-aware.
Topics in the assessment carry their framework mappings. A material topic surfaces in ESRS, IFRS S1, BRSR, and any other applicable disclosure automatically.
Stakeholder signals captured at source.
Employee surveys, customer complaints, investor questions, regulator notices, media coverage. All structured and scored on the same scale. No spreadsheet collation.
Peer movements re-score automatically.
When peer companies disclose against topics you have not, the materiality engine surfaces them. When peers stop disclosing, the signal is captured. Static matrices miss this.
Regulation deltas re-weight financial materiality.
A new regulation makes a topic financially material overnight. Noa's regulatory intelligence agent surfaces the change and re-scores the financial axis. The matrix updates between cycles.
Topical exclusion reasoning is logged.
Topics scored below threshold get a documented reasoning trail. ESRS auditors see the logic chain. No "we considered it but excluded it" handwaving.
Board-ready matrix on demand.
The matrix is not a deliverable, it is a state. Render the current view, the cycle-end view, or any point-in-time view for board reporting.
Questions teams ask
Common questions from compliance and sustainability leads scoping Noa for this workstream.
How is this different from a traditional materiality workshop?
Workshops give you a single point-in-time snapshot. Stakeholder views shift, regulations change, peers move. Noa keeps the matrix current between workshops. The workshop becomes a calibration moment for the strategic narrative, not the only signal source.
Can we keep our existing topic taxonomy?
Yes. The default library is ESRS-aligned, but you can add custom topics and map them to any framework. Topics inherit their disclosure pathways from the library.
How are stakeholder weights set?
You define stakeholder categories and their relative weight. Investors weighted higher than the general public is typical for listed companies. Affected communities weighted higher for chemical and infrastructure sectors. The weighting is auditable.
Does the DMA module work for IFRS S1, not just ESRS?
Yes. IFRS S1 does not require double materiality formally, but the analytical rigour helps scope financial materiality cleanly. Companies running both ESRS and IFRS S1 use Noa's DMA to drive both.
On Noa,
this is one workflow.
See how Noa runs this workstream on your data, your sites, your timeline.