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title: How is the materiality assessment carried out?
description: How is the materiality assessment carried out?
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# How is the materiality assessment carried out?

The categorisation of an IRO as material or non-material is based on the defined materiality thresholds (ESRS 1.42; IG Materiality Assessment para. 82, 83, 87, 88, 113-123).

A threshold value of 3 (on a scale of 1 to 5) is assumed as standard for impact materiality; however, this value can be adjusted in the tool to suit the specific company. If the impact materiality is assessed to be just below this threshold, a case-by-case assessment is carried out to determine whether the respective impact is material based on the specific circumstances.

For financial materiality, the thresholds of the existing risk management system are utilised as far as possible. If this is not possible, the standard threshold value in the tool is 49.01 (out of a maximum of 100). For values just below the threshold, a case-by-case assessment is also carried out to determine whether the respective risk or opportunity should nevertheless be considered financially material.

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