Double Materiality Assessment in Practice: Scoring, Thresholds and Audit Readiness (ESRS)

How do you turn a long list of sustainability topics into a defensible set of material impacts, risks and opportunities? In this practical session, Kōan’s Melina Gkiolma and Simon Clow walk through a double materiality assessment (DMA) step by step using Daisy May Coffee, a fictional coffee company with a global supply chain. You’ll see how to build your long list from the ESRS topics (post-Omnibus ESRS 1, Appendix 1), score actual and potential impacts, set thresholds before scoring and document every decision so your DMA holds up with your auditor. We also cover gross vs net assessment, why human rights impacts are scored differently, how to handle dependencies, and where AI can and can’t help. This is part 2 of our three-part series on double materiality. Watch part 1, DMA in plain English:    • Double Materiality in Plain English   📋 Free download: the DMA Red Flags Checklist, seven warning signs to check your DMA against before your auditor does: https://wearekoan.com/downloads/seven... Want a second view on your own DMA? Book a short call with the team: https://calendly.com/neil-koan Chapters 0:00 Introduction 1:36 Recap: the DMA process 2:20 Building your long list 5:33 Case study: Daisy May Coffee’s value chain 11:06 Long list judgment calls: child labour and health and safety 13:45 Scoring actual and potential impacts 16:27 Using AI to suggest scores 17:27 When scorers disagree 18:11 Setting thresholds 19:06 Impact vs financial materiality 20:10 AI safeguards and the decision log 22:48 Gross vs net: what counts as mitigation 26:11 Human rights: why severity comes first 29:30 Dependencies 36:17 Getting audit ready 37:39 The most common DMA mistakes 39:51 Q&A: human rights, stakeholder engagement, sector lists, refresh cycles 46:12 Free DMA Red Flags Checklist About Kōan Kōan Group specialises in end-to-end non-financial reporting, from sustainability consulting and report writing to design and activation. We help companies cut their way through the reporting jungle. #DoubleMateriality #CSRD #ESRS #SustainabilityReporting #DMA