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A análise de materialidade é uma ferramenta estratégica para empresas que buscam alinhar suas operações e iniciativas aos princípios de sustentabilidade e às melhores práticas de governança corporativa. No contexto atual, essa análise evoluiu para o conceito de dupla materialidade, que considera as perspectivas de materialidade de impacto e de materialidade financeira.


A análise de materialidade, sob essa abordagem ampliada, consiste na identificação dos temas mais significativos para a empresa e para as partes interessadas, considerando seus impactos positivos e negativos, reais ou potenciais, bem como os riscos e oportunidades associados ao negócio. Esses temas são classificados conforme seu nível de impacto e relevância por meio de uma matriz de dupla materialidade que evidencia as prioridades estratégicas da organização.


A CORE.S aplica uma metodologia própria de análise de materialidade alinhada ao conceito de dupla materialidade, o que possibilita à empresa obter uma visão aprofundada da relevância de cada critério sob as dimensões de impacto e financeira.




Matriz de materialidade ESG com análise de impacto e relevância
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Solar Panels

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Wind Energy

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Recycling

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Saving Forests

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Water Refining

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