In this process step, the probability of occurrence and the financial magnitude of the risks and opportunities are assessed.
Once the opportunities and risks have been recognised, they are assessed on the basis of a combination of the probability of occurrence and the potential magnitude of the financial effects. The probability of occurrence and the potential financial magnitude are assessed over time (short, medium and long term) (ESRS 1.51; IG Materiality Assessment para. 88). For this purpose, a rating must be given using the provided scale* from 1 (very unlikely or very low) to 10 (very likely or very high). To do this, click on the individual fields in the columns and enter the corresponding number. If your rating requires an explanation or additional information, you can do this in the description column.
The tool calculates the product of the probability of occurrence and the financial magnitude for each period. The highest value determines the result of the materiality assessment. You can see the result in the last column. A value of greater than or equal to 49.01 indicates materiality. The range 20 to 49 requires a case-by-case assessment. All values below 20 are important but not material.
To help you navigate the site, the corresponding opportunities and risks are displayed using keywords in the search field. You can also filter and sort by column.
At any point in the process, you can also download the current work status as a PDF or Excel file. To do this, click on the respective PDF or Excel button.
The Continue button takes you to the next process step, the assignment.
Further information:
*As far as possible, the assessment should be carried out analogue to the company's existing risk management system (IG Materiality Assessment para. 90). The DWA tool therefore allows the assessment scales to be customised to the company's individual needs so that a consistent assessment can be ensured within the company for both risk management and sustainability work.
Where appropriate and possible, relevant business areas of the company, in particular risk management and, where applicable, the contact persons for investors, are involved in order to assess and validate the list of material risks and opportunities and ensure its completeness (IG Materiality Assessment para. 91).
Further information on the materiality assessment can be found here:
How is the materiality assessment carried out?