Ongoing project
CSRD is coming and the clock is running: How a global packaging group built its double materiality foundation
The Challenge
A fast-approaching CSRD deadline meant the company needed to complete a Double Materiality Assessment before the rest of its reporting work could begin.
Project Objectives
01
Complete a rigorous, ESRS-aligned Double Materiality Assessment before the CSRD reporting window opens.
02
Identify which sustainability topics are genuinely material to the business, across both financial and impact dimensions.
03
Deliver a clear, actionable roadmap from material topics to ESRS datapoints to actual disclosures.
Nexio Projects' solutions
01
Double Materiality Assessment
Full 47-page DMA delivered in October 2024, covering a 4-step process: structured IRO analysis, stakeholder interviews across internal teams and key value chain partners, scoring and prioritisation, and final report with ESRS 2 IRO-1 aligned methodology documentation for audit readiness.
02
CSRD roadmap delivery
High-level roadmap developed from confirmed material topics through to ESRS datapoints and disclosure requirements, with a structured path for the 2025 data collection year and 2026 first report.
03
Ongoing EcoVadis support
Ongoing ratings consulting support across three consecutive cycles, with the DMA insights feeding directly into EcoVadis improvement priorities, and quarterly reviews continuing to develop the programme.
Key Outcomes
The client has a sustainability programme that continues to cater for ongoing CSRD reporting requirements, as well as EcoVadis and customer sustainability requirements that are evolving alongside regulation.
30 material ESRS sub-topics confirmed
A full materiality map now exists for this business. Eleven environmental topics, fifteen social topics and four governance topics confirmed as material under ESRS standards. The foundation for the 2025 data year and 2026 CSRD report is in place.
CSRD roadmap delivered
Global entities operating under a common evidence framework. Group-level sustainability story coherent across four countries on three continents.
EcoVadis roadmap for future assessments
Three consecutive years of consulting support have built the internal knowledge and evidence base needed for continued improvement. The programme continues into 2026.
Stakeholder engagement completed
Internal and external stakeholder interviews conducted across the value chain. Materiality is grounded in the perspectives of the people who matter most, not just an internal assumption. The audit trail is built to hold up to scrutiny.
