The CSO drives Materiality Assessment & Management of Sustainability

The CSO is responsible for conducting double materiality assessments (impact and financial) across the company. Coupled with the materiality assessment is a focus on Stakeholder mapping and stakeholder engagement when determining that for materiality. The CSO is the lead for identifying emerging material issues and tracking changes in materiality and important topics over time. By connecting material issues to the enterprise risk management framework and referencing sustainability frameworks including GRI, SASB, CSRD etc., the CSO is responsible for creating materiality matrices and visualizations that add value to the business and identify clear actions on sustainability. It is an important part of the CSO role that the sector-specific materiality analysis is determined alongside clear materiality thresholds that are agreed and accepted by the board, management, and stakeholders. This leads to a dynamic materiality monitoring and reassessment system governed by the CSO.

Speeki can help provide the following services and solutions, with partners in some areas:

• Double Materiality Assessment Toolkit – Step-by-step guide for impact + financial evaluation
• Stakeholder Mapping Matrix – Influence/interest grid with engagement protocols
• Materiality Survey Design Package – Question banks for investors, customers, employees through the Speeki platform
• Emerging Issues Radar – Monitoring system for regulatory/social trends
• Dynamic Materiality Dashboard – Tracks topic evolution with historical comparisons
• Sector-Specific Materiality Benchmarking – Peer analysis against GRI/SASB/CSRD standards
• Board-Ready Materiality Visualization – Interactive heat maps with action implications
• ERM Integration Framework – Methodology for linking material topics to risk registers
• CSRD Gap Analysis Tool – Cross-checks current disclosures against requirements using the Speeki platform
• Materiality Threshold Calculator – Quantitative thresholds for topic inclusion
• Stakeholder Feedback Loop System – Tracks concerns and response actions
• Materiality Reassessment Protocol – Defines triggers and frequency for updates
• Priority Action Roadmap – Links high-materiality topics to initiatives/KPIs
• Disclosure Alignment Guide – Maps material topics to GRI, SASB, SDGs, using Speeki Platform