Adding a third layer
We're adding a third layer to the Double Materiality Assessment which we explain here. For those who don’t have the time (or energy) to dive into the full version, here’s your upgraded TL;DR.
Sustainability isn’t just “important” anymore. With the EU’s incoming regulatory wave and the Corporate Sustainability Reporting Directive (CSRD) now in effect, over 50,000 companies are being pushed—rather forcefully—into a new era of transparency and accountability. These aren’t surface-level changes. They demand a fundamental shift in how businesses operate, plan, and grow. And for those of us working in sustainability, this is the moment we’ve been preparing for.
Taking it a step further
The new European Sustainability Reporting Standards (ESRS) bring one tool to the center of it all: the Double Materiality Assessment (DMA). Think of it as a sustainability MRI—revealing a company’s external impacts on society and the planet and the financial risks (like climate disruption) that could hit back.
Insightful? Absolutely.
Actionable? Not necessarily.
The DMA shows strengths and vulnerabilities, but it stops short of telling companies what to do with that information. And a diagnosis without a treatment plan doesn’t move the needle.
So at Adapteo, we decided to push it further.
Enter: theTriple Materiality Assessment
We added a third layer to the DMA:
Adapteo’s growth strategy and long-term business plan.
By overlaying our strategic ambitions on top of the regulatory- and impact-focused DMA, we created a three-dimensional approach—one that not only identifies risks and impacts but pinpoints the concrete initiatives that can help us minimize our footprint while maximizing business performance.
This expanded analysis produced over 50 potential initiatives, which we refined into a focused shortlist with clear business cases, cross-functional ownership, and measurable outcomes. It’s where sustainability and commercial strategy finally speak the same language.
And here’s the real value:
We’ll do this every single year.
Not because CSRD says so—but because it gives us a competitive edge.
The bottom line
Our Triple Materiality Assessment isn’t a box-ticking exercise.
It’s our response to the most important question in sustainability today:
Not why we should transform—but how we do it.
By integrating regulations, strategy, business value, and environmental impact into one model, we’re ensuring sustainability is built into the core of our operations—not bolted on as an afterthought.
And yes, we’ll happily swap notes if you’re on the same journey. The transition is big, complex, and at times overwhelming. But it’s also full of possibility—and collaboration is where the magic happens.