Materiality Assessments & Value Chain Mapping
Enhancing investor confidence with ESG risk foresight
Strengthen investor trust and mitigate financial risks through advanced materiality assessments, due diligence, and value chain mapping
Why assess ESG risks?
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Avoiding asset devaluations
Climate change and other ESG risks are increasingly leading to asset writedowns across the balance sheet - from intangibles to stranded plant and machinery, or obsolete inventory. Understanding material ESG risks allows the forward-thinking CFO to avoid surprises.
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Speed of sustainability risks
Sustainability-related risks have a habit of impacting P&L in a short timeframe - emissions reporting used to be a “nice to have” and it’s evolved into lengthy frameworks like CSRD. Companies addressing the cause early on will avoid rectification and mitigation costs later.
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Managing ESG compliance
Evolving regulations such as CSRD and CSDDD require robust materiality assessments and due diligence across the value chain. Without clear insights into their sustainability risks, companies risk non-compliance and ineffective ESG reporting.
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Understanding double materiality
Assessing both financial and impact materiality, from both the business’ perspective and third parties (‘double materiality’), is crucial for businesses aligning with sustainability regulations. Many struggle to balance these perspectives, leading to incomplete ESG disclosures.
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Reducing value chain risks
Value chain ESG risks can expose businesses to reputational and operational threats, impacting revenue and cost control. Mapping these threats identifies vulnerabilities and ensures responsible sourcing, mitigating financial and compliance risks.
How we work
Our materiality assessment and value chain mapping service provides a structured approach to ESG risk assessment and regulatory alignment.
Conduct materiality analysis: We evaluate financial and/or impact materiality to align with relevant ESG reporting standards, such as ESRS, ISSB / UK SRS and GRI.
Assess regulatory compliance: We ensure businesses meet CSRD, ISSB, and other sustainability disclosure requirements.
Map ESG risks in the value chain: We analyse upstream and downstream value chain actors to identify vulnerabilities.
Develop risk mitigation strategies: We create tailored plans to address material ESG risks and enhance governance.
Strengthen ESG reporting: We provide insights to improve transparency and align ESG disclosures with stakeholder expectations.
Take the next step
Ensure your business meets ESG expectations with structured materiality assessments and value chain due diligence
Double materiality assessment and value chain mapping for listed mining group
A leading European-listed mining group was preparing for its first phase of CSRD reporting on its 2024 performance. With operations spanning Eastern Africa, the Audit & Risk Committee requested a team led by our director, Tim Dee-McCullough, to support their double materiality assessment and value chain due diligence to evaluate ESG risks and ensure compliance.
Tim conducted a comprehensive assessment, mapping material ESG factors against ESRS requirements and identifying key financial and impact risks. He analysed the group's upstream and downstream value chain to pinpoint environmental and social vulnerabilities, including emissions tracking, labour practices, and supplier governance gaps. This process allowed the company to prioritise ESG risks and align sustainability initiatives with financial and operational strategies.
Through targeted risk mitigation strategies, the mining group strengthened transparency in its supply chain, improved governance and senior review of material ESG risks, and ensured alignment with stakeholder expectations. The findings provided a clear roadmap for integrating ESG into core business processes, reinforcing investor confidence, and positioning the company as a leader in responsible mining. By embedding double materiality into its operations, the group improved compliance readiness while securing long-term financial resilience and sustainability leadership.
Case Study: Mining
The Second Lens
Where compliance ends and leadership begins
