Making sense of new reporting demands
Across Europe, large listed companies are preparing their next ESRS reports – and many others are starting to align their reporting with the same standards.
Some are moving confidently, others are still untangling requirements and data.
Either way, reporting has become more than a communication task. It’s now about transparency, accountability to stakeholders and reflecting sustainability impacts and risks to the business.
At the centre of it all: the Double Materiality Assessment (DMA).
Your Double Materiality Assessment : the foundation
A well-executed DMA is the backbone of credible sustainability reporting.
It helps you understand both sides of materiality:
- Impact materiality → how your business affects people and the planet
- Financial materiality → how sustainability issues affect your business
Still, many organisations are now asking themselves:
→ Are there new ESRS requirements or guidance that affect how we conduct our DMA?
→ Has something significantly changed in our business or value chain – such as a new acquisition, market, or supply chain?
→ Is our documentation clear and detailed enough to stand up to audit and assurance of our sustainability statement?
If any of these questions feel relevant to your business, now is the time to review and strengthen your DMA.
At Enact, we support you to:
- Review or conduct your assessment – full, light, or targeted versions, depending on where your organisation stands
- Engage stakeholders and validate priorities
- Produce transparent, auditable documentation
- Link results to strategy, governance, and reporting
The end result:
An up-to-date, ESRS-aligned list of material topics – ready for reporting, assurance, and strategic integration.
From DMA to reporting : turning insights into structure
Once your DMA is in place, the next step is translating those insights into a clear, compliant, and meaningful sustainability report.
We help you to:
- Prioritise and plan – defining what to report now, what can wait, and how to stay aligned with ESRS
- Connect insights to reporting structure – ensuring your material topics form the backbone of a coherent, credible report
- Keep the process focused – practical steps that reflect your capacity, context, and ambition level
The end result:
A clear roadmap and structure for ESRS reporting – practical, credible, and focused on what truly matters.
Reporting you can stand behind
Whether you love reporting – or just love when it’s done – we help make it:
→ Structured and to the point – no unnecessary complexity
→ Meaningful – focused on what really drives your business
→ Assurance-ready – built on sound evidence and documentation
Sustainability reporting is not just about compliance. Done right, it builds trust, strengthens strategy, and drives performance.
Learn more about our services here
Contact
Are you revisiting your double materiality assessment or preparing your next report?
Our team is ready to help you find the right structure and level of support.
Get in touch with us to start the conversation.
Kerstin Pettersson, Head of Enact Sweden, kerstin.pettersson@enact.se