AuraOS Brand & Jussi Doctrine Strategy 5 min read

What is Impact Materiality? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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EFRAG / CSRD

"The identification of a sustainability matter that is material when it relates to the company's significant actual or potential positive or negative impacts on people or the environment."
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GRI

"The process of identifying and prioritizing an organization's most significant impacts on the economy, environment, and people, including impacts on human rights."
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EcoVadis

"The assessment of a company's environmental and social footprints across its supply chain and operations to prioritize risk mitigation."

ExecutESG Consolidated Definition

Impact Materiality

Impact Materiality represents the "inside-out" dimension of the Double Materiality Assessment (DMA). A sustainability topic is material from an impact perspective when it relates to the company's significant actual or potential, positive or negative impacts on people or the environment over the short, medium, or long term.

Examples:

  • Negative: Fuel emissions from a transport company's fleet polluting local air.
  • Positive: Developing circular packaging that eliminates plastic waste for consumers.

SME Relevance & B2B Inbound Action:

Under ESRS 1, impact materiality includes both direct operations and upstream/downstream value chain relationships. Track and log your impact scores with Aura Understand.

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