7 success factors for a good materiality analysis

The materiality analysis – the foundation of sustainability strategy

Goal of the materiality analysis: A materiality matrix that clearly indicates the relevance of individual sustainability topics

Concepts and framework conditions such as the Sustainable Development Goals (SDGs), Planetary Boundaries, Natural Capital Accounting or the EU Sustainability Reporting Directive introduce new demands on sustainability management.

The materiality analysis plays a central role in the development of a sustainability strategy. It determines which sustainability issues are of particular importance for the company and should therefore be the focus of sustainability management.

In reality, however, the identification of essential topics is not always successful and not all materiality analyses provide clear and reliable findings. In particular, disregarding some key points in the materiality analysis increases the risk of wasting operational resources.

Based on many years of experience in developing sustainability strategies and conducting materiality analyses, we have identified seven success factors, which we’ll be sharing with you in this white paper.

Do you need assistance in conducting your materiality analysis? We’re happy to advise you on one or more of the following steps

Structuring of sustainability topics

We help you to structure your sustainability topics, drawing on many years of expertise in strategy consulting.

Stakeholder surveys

We conduct online stakeholder surveys. Our survey methodology prevents socially desirable answers and allows a clear differentiation between relevant and less relevant topics.

Model-based data analysis

We quantify your company’s environmental and social impacts using established methods of model-based data analysis.

Management workshops

With the help of our management workshops, we ask internal stakeholders for their assessment of how strongly the topics or a commitment to the topics contributes to the success of the company.

Your contacts

Dr. Moritz Nill

Dr. Moritz Nill


+49 40 609 46 18 51


Strategy Consulting / Project Management / Environmental and Resource Management

Marcel Severith

Marcel Severith


+49 40 609 46 18 34


International value chains / Stakeholder surveys / Natural capital / Tool development