Sample 3 – materialityIQ

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Classification
Product
tests
VSME M
VSME B
VSME Comp
Full ESRS
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Classification
Product
tests
VSME M
VSME B
VSME Comp
Full ESRS
Toggle website search

VSME Micro MM Generation

Questions to formulate double materiality matrix for VSME Micro

Environment Core

Q1: Energy costs proxy for carbon exposure

How much does your business spend annually on energy (electricity, gas, fuel)?

< 1% of revenue

(1 - 3%) of revenue

(3-7%) of revenue

(7-15%) of revenue

> 15% of revenue

Q2: Climate Exposure

Are your business operations or customers located in areas prone to extreme weather (floods, storms, heat waves)?

No exposure

Efficient (good recycling, waste reduction)

Occasional events, some disruption

Regular events, significant disruption

High-risk location, major vulnerability

Q3: Direct GHG emissions impact

Do you use vehicles, heating, or equipment that directly burn fossil fuels?

None/minimal

Small vehicles/equipment

Multiple vehicles/equipment

Fleet/heavy equipment

Major fossil fuel dependence

Social Core

Q4: Employee Wellbeing & Safety

Are there significant health, safety, or rights risks for your employees?

Low risk (office environment, low physical demands)

Moderate risk (some physical work, standard safety measures)

High risk (hazardous materials, physical labor, safety concerns)

Q5: Fair Employment Practices

Does your company ensure fair wages, working conditions, and equal opportunities?

Yes, comprehensive policies and practices

Basic compliance, some gaps

Significant concerns or gaps

Q6: Supply Chain - Essential Questions

Are your main suppliers located in regions with known labor or environmental risks?

Primarily local/low-risk suppliers

Mix of local and international suppliers

Heavy dependence on high-risk regions

Q7: Employment Grievances

Have you had any employment-related complaints or disputes in the past 2 years?

None

1 minor complaint, resolved)

2 - 3 complaints or 1 unresolved

Multiple unresolved complaints

Legal action or formal disputes

Governance Core

Q8: Controls / Policies

Have there been any incidents of theft, fraud, or dishonest behavior in your business in the past 2 years?

None

1 minor incident, addressed

2 - 3 minor incidents,

1 significant incident

Multiple serious incidents or ongoing issues

Q9: Cash Exposure

What percentage of your revenue comes from cash transactions (vs. traceable payments)?

< 10%

10 - 25%

26 - 50%

51 - 75%

> 75%

Q10: Ethics & Compliance

How would you rate your company's exposure to ethics, corruption, or regulatory compliance risks?

Very low (simple operations, clear regulations)

Moderate (some regulatory complexity)

High (complex regulations, government relations)

Sector-Specific Trigger Questions

Business Sector Selection

Select which business sector you are in.

Manufacturing / Production Companies

Retail / Hospitality (or any customer-facing industry)

Transportation / Logistics

Construction / Real Estate

Agriculture / Food Production

Professional Services

Technology / Digital Services / IT Business

None of the Above

M1. Manufacturing / Production Companies(Required)

Do you use chemicals, produce waste, or emit fumes/dust in your production process?

None

Minimal, well-contained

Moderate amounts, some controls

Significant amounts, basic controls

Large amounts or poor controls

M2: Manufacturing / Production Companies

What percentage of your raw materials cost is subject to price volatility or supply disruption?

< 10%

11 - 25%

26 - 50%

51 - 75%

> 76%

R1. Retail / Hospitality / Services (Customer-Facing)

Have you had customer complaints about product safety, service quality, or unfair treatment in the past year?

None

1 - 2 minor complaints

3 - 5 complaints or 1 moderate

4 multiple moderate complaints

Serious safety issues or many complaints

T1: Transportation / Logistics

What percentage of your operating costs relates to fuel and vehicle maintenance?

< 5%

6 -15%

16 - 30%

31 - 50%

> 51%

T2: Transportation / Logistics

Do your transport activities affect local air quality or community noise levels?

No impact

Minimal impact

Some community concerns

Regular complaints

Significant community opposition

C1: Construction/Real Estate

Do your activities involve working with hazardous materials (asbestos, lead, chemicals)?

None

Occasional, well-managed

Regular use, good controls

Frequent use, basic controls

High exposure, poor controls

A1: Agriculture/Food Production

Do you use pesticides, fertilizers, or other agricultural chemicals?

None / organic

Minimal use, organic-certified

Moderate use, good practices

Heavy use, standard practices

Intensive use, poor practices

A2: Agriculture / Food Production

Have you had any food safety incidents or customer health complaints in the past year?

None

1 minor incident, resolved

2 - 3 incidents

1 or more moderate incident

Serious health incident

P1: Professional Services / Consulting / Knowledge-based Services

How well does your organization protect customer and employee data and other sensitive business information?

Excellent (GDPR compliant, comprehensive measures)

Good (mostly compliant, strong measures)

Adequate (basic compliance, standard measures)

Poor (limited compliance, weak measures)

Very poor (non-compliant, no protection

T1: Technology / Digital Services / IT Business

Do you collect, store, or process personal data from customers or users?

No personal data

Basic contact info

Detailed personal info

Sensitive personal data

Highly sensitive / regulated data

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Climate Change Plot (F)

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Climate Change Plot (I)

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Workforce Plot (F)

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Workforce Plot (I)

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Business Conduct Plot (F)

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Business Conduct Plot (I)

ESG Double Materiality Matrix

ESG Double Materiality Analysis

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Double Materiality Matrix

This matrix plots your ESG topics based on their financial materiality (x-axis) and impact materiality (y-axis).

High Materiality

Medium Materiality

Low Materiality

Material Topics & Key Actions

Compliance Gaps

Recommendations - Significant Areas of Materiality

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