Materiality Assessments

Find out which sustainability issues matter to your business - and to the stakeholders, clients, and communities it affects

A team at work identifying sustainability issues affecting the business

Expert guidance

Every business faces dozens of possible sustainability issues — energy, emissions, safety, governance, supply chains, community impact. Not all of them matter equally.

A materiality assessment cuts through the noise and tells you, with evidence rather than guesswork, which issues are genuinely significant to your business and your stakeholders, so you can focus your time, budget and reporting where it actually counts.

Green Moves works with you to run a structured, evidence-based materiality assessment — gathering input from the people who know your business best internally, and the stakeholders who engage with it externally, then brings it together into a clear, practical report you can actually use.

Get a credible, defensible view of what matters most, and a baseline you can build your sustainability strategy on. Get practical, financially viable advice

What's a materiality assessment, and why does my business need one?

A materiality assessment is a structured process for identifying and prioritising the sustainability issues that are most significant to your business. It considers both financial materiality (how ESG issues could affect your costs, revenue, access to finance or asset value – outside-in perspective) and impact materiality (how your business affects people, communities and the environment – inside-out perspective).

Materiality assessment vs double materiality assessment

A standard materiality assessment typically looks at one lens — impact materiality, or how your business affects people, communities and the environment. A double materiality assessment adds financial materiality to the mix, giving a fuller picture of both what your business impacts and what could impact your business. 

Double materiality is also the approach referenced in AASB S2 reporting, so it’s the more common choice for businesses preparing for mandatory climate-related disclosure or investor-facing ESG reporting.

Green Moves scopes this with you upfront: a single materiality lens is sometimes all that’s needed, while a double materiality assessment suits businesses wanting a more complete, disclosure-ready baseline.

Why businesses are turning to materiality assessments

  1. It cuts through a long list of possible ESG issues and tells you which ones are genuinely significant to your business — so your time and budget go where they’ll make the most difference.
  2. It builds a credible, evidence-based foundation for your sustainability strategy and reporting — rather than guessing at priorities or reacting to whichever issue is loudest that quarter.
  3. It’s increasingly expected by investors, lenders, major clients, regulators, suppliers and other stakeholders — and for larger entities, a foundational step in preparing for Australia’s mandatory climate-related financial disclosure requirements under the Australian Sustainability Reporting Standards (ASRS), including AASB S2.
A sustainability consultant running a materiality assessment workshop with a business

How Green Moves can help

Since 2009, we’ve helped small and medium-sized businesses, local government and larger organisations across Australia understand what really matters for their sustainability approach — and build strategies around evidence rather than assumption.

Our materiality assessments combine internal stakeholder input (your leadership team and the people across your business) with external stakeholder input (clients, tenants, investors, contractors and community voices where relevant), assessed against recognised frameworks including AASB S2 where applicable to your sector.

You’ll receive a clear, practical report you can actually use — not just a wall of data. We identify your priority issues, explain why they matter, and help you turn that into a workable next step, whether that’s a sustainability strategy, a reporting framework, or preparation for mandatory climate disclosure.

All advice from Green Moves is independent and unbiased — we don’t take commissions or referral fees from anyone. You’ll find us straightforward to deal with, and happy to answer questions at every stage.

Contact us today to find out how a materiality assessment could sharpen your sustainability strategy.

What you get with Green Moves' Materiality Assessment service

We design and run stakeholder surveys — internal and external — built around recognised frameworks like AASB S2, tailored to your sector and business model. You’ll know exactly what’s being asked, of whom, and why.

Survey responses are converted into a materiality matrix that maps issues by financial significance and impact — so you can see at a glance which issues sit in your priority zone, and which are lower priority for now.

We don’t just hand over a matrix and wish you luck. We talk through what the results mean for your business, and how they connect to next steps — whether that’s a sustainability plan, AASB S2  preparation, or a specific service like carbon reporting or energy efficiency.

Getting good survey response rates matters — a materiality assessment is only as strong as the input behind it. We provide ready-to-use email and messaging templates so you can invite your team and external stakeholders to take part, and send timely reminders that keep response rates up, whether that’s for surveys or stakeholder focus groups.

How to use the information and reports you receive

Your materiality assessment gives you a documented, evidence-based baseline — useful for board and leadership discussions, sustainability strategy and target-setting, and increasingly for disclosure readiness as mandatory climate reporting requirements expand in Australia.

It also gives you a practical way to explain your priorities to stakeholders — tenants, investors, staff and the community — with something more credible than “we think this matters,” because you can point to the evidence behind it.

A sustainability consultant working on a materiality assessment report
Take the first step towards understanding what matters most

If you’re not sure where to focus your sustainability efforts, a materiality assessment is a great place to start. You’ll get a clear, ranked view of your priority issues, and a foundation to build your strategy — and your reporting — on.

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