Free tools · Strategy
Double materiality matrix builder
Score each topic twice. Impact materiality: how much your business affects people and the environment. Financial materiality: how much the topic could affect your cash flows, cost of capital or access to finance. The list is preloaded with topics common to GCC companies. Edit, add or clear any of them. Scores are your judgement; a real assessment backs them with stakeholder input and evidence.
Your matrix
Score the topics and press Build matrix.
Material topics
Method and sources
A topic is double material when both scores reach the threshold, impact material or financially material when one does. Topics are ranked by the sum of both scores. The threshold of 3 is an assumption; set your own and document why. The topic list adapts GRI Topic Standards and SASB general issue categories to GCC conditions. It is a starting point, not a complete universe for your sector.
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