Materiality Master
IFRS S1 & S2

ISSB Materiality Assessment Software for IFRS S1 & S2

Identify, assess, and manage sustainability-related risks and opportunities aligned with ISSB standards. Built for companies reporting under IFRS S1 and S2.

What is an ISSB Materiality Assessment?

The International Sustainability Standards Board (ISSB) requires companies to identify and disclose sustainability information that is material to enterprise value. Under IFRS S1 and S2, materiality focuses on how sustainability matters create risks or opportunities that could affect a company's financial position, performance, and cash flows.

IFRS S1

General Sustainability Disclosures

IFRS S1 sets out the overall requirements for identifying and disclosing material sustainability-related financial information. It covers governance, strategy, risk management, and metrics across all sustainability topics.

IFRS S2

Climate-related Disclosures

IFRS S2 provides specific requirements for climate-related disclosures, including physical and transition risks, climate-related opportunities, and greenhouse gas emissions metrics.

The ISSB Materiality Assessment Process

A structured four-step approach to identify sustainability matters material to enterprise value.

01

Identify Sustainability Matters

Survey your business context to identify sustainability-related risks and opportunities that could affect your company's prospects and enterprise value.

02

Assess Materiality

Evaluate each matter using quantitative and qualitative factors to determine if it could influence investor decisions or affect financial outcomes.

03

Prepare Disclosures

Organize material information across governance, strategy, risk management, and metrics. Ensure entity-specific, decision-useful content.

04

Review & Finalize

Conduct a holistic review of all disclosures for completeness, reconsider borderline items, and ensure connectivity with financial statements.

Why Use Materiality Master for ISSB?

Purpose-built software to streamline your ISSB materiality assessment process.

Financial Materiality Focus

Structured workflows designed around the ISSB's enterprise value perspective, helping you identify risks and opportunities that matter to investors.

SASB Industry Guidance

Leverage sector-specific topics from SASB standards to ensure comprehensive identification of material sustainability matters for your industry.

Stakeholder Collaboration

Built-in tools for cross-functional input from sustainability, finance, risk management, and compliance teams.

Audit-Ready Documentation

Comprehensive audit trail documenting your materiality judgments, criteria used, and rationale for conclusions.

Multi-Framework Support

Conduct one integrated assessment that satisfies ISSB, ESRS, GRI, and other frameworks simultaneously.

AI-Powered Assistance

AI tools help identify relevant sustainability matters, suggest materiality considerations, and accelerate your assessment.

Built for Global Sustainability Reporting

Whether you're a US company preparing for SEC climate rules, a UK firm adopting ISSB, or a multinational bridging ISSB and ESRS.

  • Align with IFRS S1 and S2 disclosure requirements
  • Leverage SASB industry-specific metrics and topics
  • Bridge ISSB financial materiality with ESRS double materiality
  • Generate investor-ready materiality documentation
  • Save weeks of manual assessment work
  • Ensure no material sustainability matter is overlooked

One Tool, Multiple Frameworks

Materiality Master supports materiality assessments across all major sustainability reporting frameworks.

ESRS / CSRD

Double materiality under CSRD

GRI Standards

Impact materiality for global reporting

Coming soon

TCFD

Climate risk and scenario analysis

Coming soon

SEC Climate

US climate disclosure compliance

Coming soon

Ready to Start Your ISSB Materiality Assessment?

Join 200+ organizations using Materiality Master to streamline their sustainability reporting. No complex setup, no steep learning curve.

Häufig gestellte Fragen

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Eine doppelte Wesentlichkeitsbewertung bewertet sowohl, wie Nachhaltigkeitsthemen Ihre Organisation beeinflussen (finanzielle Wesentlichkeit), als auch, wie Ihre Organisation die Gesellschaft und die Umwelt beeinflusst (Auswirkungswesentlichkeit). Sie ist gemäß der Corporate Sustainability Reporting Directive (CSRD) vorgeschrieben.