ESG Strategy & Materiality

Materiality & Double Materiality Assessments

Understand what matters—financially, environmentally, and socially.

At ReSight, we help organizations identify and prioritize the ESG issues that truly matter. Through Materiality and Double Materiality Assessments, we support your efforts to comply with evolving EU regulations (like the CSRD), as well as voluntary frameworks such as the GRI Standards, ensuring your sustainability strategy is focused, relevant, and impactful.

What is materiality?

  • Financial Materiality focuses on how sustainability topics—like climate risk or labor practices—can affect a company’s financial performance and enterprise value.
  • Impact Materiality looks at how the company’s operations, products, and value chain affect the environment and society.
  • Double Materiality integrates both lenses: understanding how the company affects the world, and how the world affects the company. This approach is central to CSRD and ESRS-aligned reporting.

How we do it:
We distribute targeted questionnaires to key internal and external stakeholders to assess and rank ESG topics. This structured input feeds into a comprehensive analysis tailored to your sector, size, and regulatory context.

What we offer:

  • Financial Materiality Analysis: Identify ESG risks and opportunities that could affect your business’s financial performance.
  • Impact Materiality Analysis: Assess how your operations, products, and value chain impact people and the planet.
  • Double Materiality Mapping: Integrate both perspectives to align with ESRS and GRI Standards, and prepare for CSRD compliance.

Whether you’re just beginning your sustainability journey or preparing your next ESG report, our assessments provide the foundation for meaningful, transparent, and regulation-ready disclosures.

Stakeholder Mapping & Engagement

Understanding who your stakeholders are—and how to engage them effectively—is essential for building trust, driving sustainability initiatives, and meeting ESG reporting requirements.

At ReSight, we help organizations identify, analyze, and prioritize stakeholders through a structured and strategic approach.

Our Stakeholder Mapping & Engagement service includes:

  • Comprehensive stakeholder identification across internal and external groups
  • Materiality analysis support to align stakeholder concerns with business priorities
  • Engagement strategy development, from surveys and interviews to workshops and collaborative sessions
  • Compliance alignment with global frameworks such as GRI, CSRD, and ISO standards
  • Clear, actionable insights to guide decision-making and ESG reporting

Whether you’re launching your first sustainability report or deepening your ESG integration, ReSight ensures your stakeholder engagement is meaningful, measurable, and aligned with your long-term goals.

Gap Analyses

A successful ESG strategy starts with understanding where you currently stand.

At ReSight, our Gap Analysis service provides a clear, structured evaluation of your organization’s existing sustainability performance in relation to leading frameworks, regulations, and stakeholder expectations.

We identify the gaps between your current ESG activities and where you need to be—whether that’s full CSRD alignment, GRI compliance, EU Taxonomy eligibility, or simply a more cohesive ESG strategy. This process helps prioritize actions, allocate resources effectively, and strengthen both risk management and long-term planning.

Our Gap Analysis service includes:

  • Benchmarking against frameworks such as CSRD, GRI, and the EU Taxonomy
  • Assessment of ESG governance, data collection processes, and reporting capabilities
  • Identification of missing policies, procedures, KPIs, or disclosures
  • Clear recommendations and action points to close gaps and meet compliance requirements
  • Readiness evaluation for future audits, investor reviews, or regulatory submissions

By clearly highlighting strengths, weaknesses, and areas for improvement, ReSight’s Gap Analyses give you the insight and direction you need to move forward with confidence on your ESG journey.

ESG Goal-Setting

Setting clear, strategic ESG goals is the cornerstone of long-term sustainability success.

At ReSight, we help organizations translate material issues and stakeholder expectations into concrete, measurable goals that drive performance, demonstrate accountability, and align with international standards.

Whether you’re aiming to reduce emissions, enhance employee wellbeing, improve governance practices, or prepare for ESG disclosures, we support you in creating goals that are ambitious yet realistic—goals that not only meet compliance requirements but also reflect your company’s values and vision.

Our ESG Goal-Setting service includes:

  • Review of materiality assessment results to inform relevant goal areas
  • Definition of short-, medium-, and long-term ESG targets
  • Alignment with frameworks such as the Sustainable Development Goals (SDGs), CSRD, and GRI
  • Integration of ESG goals into business strategy and operations
  • Support in establishing internal KPIs, accountability structures, and progress-tracking mechanisms

With ReSight’s support, ESG goals become more than just statements—they become structured pathways to meaningful, measurable impact across your organization and stakeholder landscape.