Number of material subtopics identified
About the data
Getting an impression of the quantity of material subtopics that the company has identified is a first basis comparison. It will help us understand if companies within the same sector are coming to similar or very different materiality conclusions.
By providing a list of which material subtopics were identified in the comments, we will then be able to dig deeper and establish more detailed trends in the outcomes of the companies materiality assessments.
Methodology
Using keyword search, identify the section of the report that outlines the double materiality assessment. Here it will include an overview of the identified material impacts, risks and opportunities (IROs). The company should disclose which ESRS subtopics are material to them. Often you will find them in a list or table format.
Count the number of subtopics they have identified as material, and copy paste them (at the very least their codes) into the comments, also including the page number(s) of where you found this information.