{"id":30557,"date":"2026-05-14T14:29:11","date_gmt":"2026-05-14T14:29:11","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=30557"},"modified":"2026-06-27T08:13:42","modified_gmt":"2026-06-27T08:13:42","slug":"materiality-assessment-double","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/materiality-assessment-double\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e2a\u0e32\u0e23\u0e30\u0e2a\u0e33\u0e04\u0e31\u0e0d (\u0e04\u0e39\u0e48)"},"content":{"rendered":"\n<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 MATERIALITY ASSESSMENT (DOUBLE) \u2014 v10\n     URL: \/esg-advisory\/materiality-assessment\/\n     PARENT: \/esg-advisory\/ \u00b7 COLUMN 01 \u00b7 ITEM 1.4\n     The methodological foundation \u2014 GRI 3 + ESRS + EFRAG IG 1\n     v10 standard \u00b7 double-axis (impact + financial materiality)\n   =================================================================== -->\n\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@300;400;500;600;700;800;900&family=Fraunces:ital,wght@0,400;0,500;0,600;0,700;1,400;1,500;1,600&family=JetBrains+Mono:wght@400;500;600;700&family=Sarabun:wght@400;500;600&display=swap');\n\n.oth-mat {\n  --black: #000000; 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font-family: var(--font-display); font-style: italic; font-size: 14px; letter-spacing: 0; text-transform: none; font-weight: 500; margin-top: 2px; color: inherit; opacity: 0.9; }\n\n\/* threshold dashed lines *\/\n.oth-mat .matrix-threshold-h { position: absolute; left: 0; right: 0; top: 45%; height: 0; border-top: 1px dashed rgba(237,64,54,0.45); pointer-events: none; }\n.oth-mat .matrix-threshold-v { position: absolute; top: 0; bottom: 0; left: 55%; width: 0; border-left: 1px dashed rgba(237,64,54,0.45); pointer-events: none; }\n\n\/* topics *\/\n.oth-mat .matrix-topic { position: absolute; transform: translate(-50%, -50%); display: flex; align-items: center; gap: 7px; z-index: 2; }\n.oth-mat .matrix-topic.right-label { flex-direction: row; }\n.oth-mat .matrix-topic.left-label { flex-direction: row-reverse; }\n.oth-mat .matrix-topic .topic-dot { width: 10px; height: 10px; border-radius: 50%; flex-shrink: 0; transition: transform 0.2s; }\n.oth-mat .matrix-topic:hover .topic-dot { transform: scale(1.4); }\n.oth-mat .matrix-topic.high .topic-dot { background: var(--m-high); box-shadow: 0 0 8px rgba(237,64,54,0.6); }\n.oth-mat .matrix-topic.med .topic-dot { background: var(--m-med); }\n.oth-mat .matrix-topic.low .topic-dot { background: var(--m-low); opacity: 0.6; }\n.oth-mat .matrix-topic .topic-label { font-family: var(--font-mono); font-size: 10px; font-weight: 500; color: var(--white-soft); white-space: nowrap; letter-spacing: 0.02em; line-height: 1; padding: 2px 4px; background: rgba(0,0,0,0.6); border-radius: 2px; }\n.oth-mat .matrix-topic.high .topic-label { color: var(--white); font-weight: 600; }\n\n\/* axis labels *\/\n.oth-mat .matrix-y-label { position: absolute; left: 14px; top: 50%; transform: rotate(-90deg) translateX(50%); transform-origin: left center; font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); font-weight: 700; white-space: nowrap; }\n.oth-mat .matrix-y-label .arrow { color: var(--red); }\n.oth-mat .matrix-x-label { position: absolute; bottom: 14px; left: 50%; transform: translateX(-50%); font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); font-weight: 700; white-space: nowrap; }\n\n.oth-mat .matrix-foot { padding: 22px 32px; background: var(--black-soft); border-top: 1px solid var(--black-line); display: grid; grid-template-columns: 1fr 1fr 1fr; gap: 28px; }\n.oth-mat .matrix-foot .mf-stat { text-align: left; }\n.oth-mat .matrix-foot .mf-stat .mf-label { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.12em; text-transform: uppercase; color: var(--white-mute); margin-bottom: 6px; font-weight: 600; }\n.oth-mat .matrix-foot .mf-stat .mf-value { font-family: var(--font-display); font-size: 22px; font-weight: 600; line-height: 1; letter-spacing: -0.01em; }\n.oth-mat .matrix-foot .mf-stat .mf-value.high { color: var(--m-high); }\n.oth-mat .matrix-foot .mf-stat .mf-value.med { color: var(--m-med); }\n.oth-mat .matrix-foot .mf-stat .mf-value.low { color: var(--white-mute); }\n.oth-mat .matrix-foot .mf-stat .mf-sub { font-size: 11px; color: var(--white-mute); margin-top: 4px; }\n.oth-mat .matrix-note { padding: 16px 32px; background: var(--black); font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); letter-spacing: 0.04em; border-top: 1px solid var(--black-line); line-height: 1.55; }\n.oth-mat .matrix-note b { color: var(--red); }\n<\/style>\n\n<div class=\"oth-mat\" id=\"oth-mat-top\">\n\n  <!-- v10 reading progress + section nav -->\n  <div class=\"reading-progress\" role=\"presentation\" aria-hidden=\"true\"><div class=\"reading-progress-fill\" id=\"ohReadingProgress\"><\/div><\/div>\n  <nav class=\"section-nav\" id=\"ohSectionNav\" aria-label=\"Jump to section\">\n    <a href=\"#concept\" class=\"sn-item\" data-section=\"concept\">Two Axes<\/a>\n    <a href=\"#matrix\" class=\"sn-item\" data-section=\"matrix\">The Matrix<\/a>\n    <a href=\"#standards\" class=\"sn-item\" data-section=\"standards\">5 Standards<\/a>\n    <a href=\"#methodology\" class=\"sn-item\" data-section=\"methodology\">6 Phases<\/a>\n    <a href=\"#bench\" class=\"sn-item\" data-section=\"bench\">The Bench<\/a>\n    <a href=\"#deliverables\" class=\"sn-item\" data-section=\"deliverables\">Deliverables<\/a>\n    <a href=\"#tiers\" class=\"sn-item\" data-section=\"tiers\">3 Tiers<\/a>\n    <a href=\"#faqs\" class=\"sn-item\" data-section=\"faqs\">FAQs<\/a>\n    <a href=\"#contact\" class=\"sn-item sn-cta\">Request Assessment<\/a>\n  <\/nav>\n\n  <!-- STATUS STRIP -->\n  <div class=\"status-strip\">\n    <div class=\"wrap\">\n      <div class=\"status-row\">\n        <div class=\"left\"><span class=\"status-dot\" aria-hidden=\"true\"><\/span><span>ESG ADVISORY \u00b7 1.4 \u00b7 MATERIALITY ASSESSMENT \u00b7 DOUBLE METHODOLOGY<\/span><\/div>\n        <div class=\"right\">GRI 3 (2021) \u00b7 <b>ESRS + EFRAG IG 1<\/b> \u00b7 AA1000SES stakeholder engagement<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- HERO -->\n  <section class=\"hero\" id=\"hero\">\n    <div class=\"wrap\">\n      <div class=\"breadcrumb\">\n        <a href=\"\/\">Home<\/a><span class=\"sep\">\/<\/span><a href=\"\/esg-advisory\/\">ESG Advisory<\/a><span class=\"sep\">\/<\/span><span class=\"current\">Materiality Assessment (Double)<\/span>\n      <\/div>\n      <div class=\"hero-grid\">\n        <div class=\"hero-left\">\n          <div class=\"hero-tag\">\u2605 METHODOLOGICAL FOUNDATION \u00b7 COLUMN 01 \u00b7 1.4<\/div>\n          <h1>\n            Double materiality.<br>\n            <span class=\"display\">Two axes.<\/span> One register<br>\n            that drives <span class=\"display\">everything else.<\/span>\n          <\/h1>\n          <div class=\"accent-bar\" aria-hidden=\"true\"><\/div>\n          <p class=\"lead\">\n            Materiality is the architectural foundation of sustainability disclosure. Get it wrong and the <a href=\"\/esg-advisory\/56-1-one-report-esg\/\">56-1 ESG section<\/a>, the <a href=\"\/esg-advisory\/bilingual-sustainability-reporting\/\">standalone sustainability report<\/a>, and the rating-agency submissions are <strong>all out of scope<\/strong>. Get it right and the report scopes itself: material topics become disclosure sections, with cross-framework alignment built in. Othello runs <strong>double-materiality methodology<\/strong> \u2014 GRI 3 (2021) Material Topics + ESRS 1 + EFRAG IG 1 + AA1000SES \u2014 producing both the impact and financial matrices, plus the consolidated double register. <span class=\"thai\">\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e2a\u0e32\u0e23\u0e30\u0e2a\u0e33\u0e04\u0e31\u0e0d<\/span>\n          <\/p>\n          <div class=\"hero-stats\">\n            <div class=\"hero-stat\"><div class=\"lbl\">Standards aligned<\/div><div class=\"val\">5 simultaneously<\/div><div class=\"sub\">GRI 3 \u00b7 ESRS \u00b7 IFRS S1 \u00b7 SASB \u00b7 AA1000SES<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Topic universe<\/div><div class=\"val\">100+ longlist<\/div><div class=\"sub\">narrowed to ~12\u201320 material<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Refresh cadence<\/div><div class=\"val\">2\u20133 years<\/div><div class=\"sub\">full \u00b7 annual touch-point<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Standard turnaround<\/div><div class=\"val\">6\u20138 weeks<\/div><div class=\"sub\">refresh 2\u20133 weeks \u00b7 deep 10\u201312 weeks<\/div><\/div>\n          <\/div>\n          <div class=\"ctas\">\n            <a href=\"#contact\" class=\"btn btn-primary\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n              Request Assessment\n            <\/a>\n            <a href=\"#matrix\" class=\"btn btn-outline\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n              See the Matrix\n            <\/a>\n          <\/div>\n        <\/div>\n        <div class=\"hero-right\">\n          <div class=\"hero-card\">\n            <div class=\"hero-card-label\">DOUBLE-AXIS METHODOLOGY<\/div>\n            <h3>One register. <em>Two perspectives.<\/em> Cross-checked against every framework.<\/h3>\n            <div class=\"hero-mini-axes\" aria-hidden=\"true\">\n              <div class=\"hero-mini-quad tl\">Impact<br>Only<\/div>\n              <div class=\"hero-mini-quad tr\">\u2605 Highly<br>Material<\/div>\n              <div class=\"hero-mini-quad bl\">Not<br>Material<\/div>\n              <div class=\"hero-mini-quad br\">Financial<br>Only<\/div>\n              <span class=\"mini-dot high\" style=\"left: 78%; top: 18%;\"><\/span>\n              <span class=\"mini-dot high\" style=\"left: 70%; top: 28%;\"><\/span>\n              <span class=\"mini-dot high\" style=\"left: 82%; top: 12%;\"><\/span>\n              <span class=\"mini-dot med\" style=\"left: 32%; top: 30%;\"><\/span>\n              <span class=\"mini-dot med\" style=\"left: 60%; top: 62%;\"><\/span>\n              <span class=\"mini-dot med\" style=\"left: 42%; top: 38%;\"><\/span>\n              <span class=\"mini-dot low\" style=\"left: 28%; top: 70%;\"><\/span>\n              <span class=\"mini-dot low\" style=\"left: 45%; top: 78%;\"><\/span>\n              <span class=\"mini-dot low\" style=\"left: 22%; top: 58%;\"><\/span>\n            <\/div>\n            <div class=\"hero-card-stack\">\n              <div class=\"hero-card-row\"><span class=\"k\">Framework<\/span><span class=\"v\">GRI 3 + ESRS + EFRAG IG 1<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Engagement<\/span><span class=\"v\">AA1000SES principles<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Output<\/span><span class=\"v\">Matrix + register + narrative<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">NDA<\/span><span class=\"v\">From first email<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Quote turnaround<\/span><span class=\"v\">1 business hour<\/span><\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE CONCEPT \u2014 two axes side-by-side -->\n  <section class=\"block alt\" id=\"concept\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Concept<\/div>\n        <h2>Two axes. <span class=\"display\">Two questions.<\/span> One register.<\/h2>\n        <p class=\"subtitle\">Double materiality means assessing sustainability topics from two perspectives at the same time. The conventional &#8220;single materiality&#8221; approach \u2014 used historically by SASB and IFRS S1 \u2014 looks only at financial materiality (outside-in). The double materiality approach \u2014 required under ESRS, integrated into GRI 3 (2021), and increasingly expected by FTSE Russell and institutional investors \u2014 adds impact materiality (inside-out). A topic is material if <strong>either<\/strong> threshold is met. A topic is highly material if <strong>both<\/strong> thresholds are met.<\/p>\n      <\/div>\n      <div class=\"concept-block\">\n        <div class=\"concept-card in-out\">\n          <div class=\"cc-axis\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M12 5v14M19 12l-7 7-7-7\"\/><\/svg>\n            AXIS 1 \u00b7 IMPACT MATERIALITY (INSIDE-OUT)\n          <\/div>\n          <h3>How does the company <em>affect<\/em> people and planet?<\/h3>\n          <div class=\"cc-question\">&#8220;What impacts does our operation have on the environment, on human rights, on communities, on labour conditions across our value chain?&#8221;<\/div>\n          <p><strong>The inside-out perspective.<\/strong> Required by GRI 3 (2021) and ESRS. Assessed by considering each sustainability topic against the impact&#8217;s <strong>severity, scope, irremediability, and likelihood<\/strong> \u2014 across the company&#8217;s own operations and its upstream\/downstream value chain.<\/p>\n          <p>An impact-material topic is one where the company&#8217;s activities cause or contribute to a significant negative or positive impact on people, the environment, or human rights \u2014 regardless of whether that impact translates into financial consequences for the company.<\/p>\n          <div class=\"cc-threshold\">THRESHOLD <b>\u00b7<\/b> Severity \u00d7 Scope \u00d7 Irremediability \u00d7 Likelihood, assessed against sector benchmarks and stakeholder input<\/div>\n        <\/div>\n        <div class=\"concept-card out-in\">\n          <div class=\"cc-axis\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M12 19V5M5 12l7-7 7 7\"\/><\/svg>\n            AXIS 2 \u00b7 FINANCIAL MATERIALITY (OUTSIDE-IN)\n          <\/div>\n          <h3>How does the topic <em>affect<\/em> the company&#8217;s financial position?<\/h3>\n          <div class=\"cc-question\">&#8220;What sustainability risks and opportunities are reasonably likely to affect our cash flows, access to finance, cost of capital, or enterprise value over the short, medium, or long term?&#8221;<\/div>\n          <p><strong>The outside-in perspective.<\/strong> Required by IFRS S1 + S2, SASB Industry Standards, and TCFD-aligned climate disclosure. Assessed by considering financial risks and opportunities arising from each sustainability topic \u2014 physical, transition, regulatory, reputational, and market.<\/p>\n          <p>A financially-material topic is one where the sustainability issue creates a reasonably likely effect on the company&#8217;s financial position, performance, or prospects \u2014 regardless of whether the issue causes broader societal harm.<\/p>\n          <div class=\"cc-threshold\">THRESHOLD <b>\u00b7<\/b> Financial magnitude \u00d7 Likelihood \u00d7 Timeframe (short \/ medium \/ long), assessed against materiality thresholds per IFRS S1<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE MATRIX \u2014 centerpiece visualization -->\n  <section class=\"block\" id=\"matrix\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Output<\/div>\n        <h2>What a double materiality matrix <span class=\"display\">actually looks like.<\/span><\/h2>\n        <p class=\"subtitle\">The matrix below is a representative sample showing how 15 sustainability topics plot on the two-axis grid for an indicative SET-listed corporate. Topics in the top-right quadrant (high on both axes) are <strong>highly material<\/strong> \u2014 they drive the primary disclosure scope. Topics in the side quadrants are <strong>material on one axis<\/strong> \u2014 disclosed but with less depth. Topics in the bottom-left are <strong>not material<\/strong> \u2014 referenced but not full-section disclosed. The full register is delivered as a working spreadsheet (filterable by score, theme, stakeholder weighting) plus the matrix visualisation.<\/p>\n      <\/div>\n\n      <div class=\"matrix-section-wrap\">\n        <div class=\"matrix-section-header\">\n          <div class=\"msh-title\">DOUBLE MATERIALITY MATRIX \u00b7 REPRESENTATIVE SAMPLE<\/div>\n          <div class=\"msh-legend\">\n            <span class=\"legend-item\"><span class=\"swatch high\"><\/span> Highly Material (both axes)<\/span>\n            <span class=\"legend-item\"><span class=\"swatch med\"><\/span> Material (one axis)<\/span>\n            <span class=\"legend-item\"><span class=\"swatch low\"><\/span> Not Material<\/span>\n          <\/div>\n        <\/div>\n\n        <div class=\"matrix-body\">\n          <div class=\"matrix-canvas\" role=\"img\" aria-label=\"Representative double materiality matrix showing 15 sustainability topics plotted by impact materiality and financial materiality\">\n\n            <!-- Quadrant labels -->\n            <div class=\"matrix-quadrant tl\">Impact-only<br><b>Disclosed<\/b><\/div>\n            <div class=\"matrix-quadrant tr\">Both axes high<br><b>Highly material<\/b><\/div>\n            <div class=\"matrix-quadrant bl\">Below threshold<br><b>Not material<\/b><\/div>\n            <div class=\"matrix-quadrant br\">Financial-only<br><b>Disclosed<\/b><\/div>\n\n            <!-- Threshold lines -->\n            <div class=\"matrix-threshold-h\" aria-hidden=\"true\"><\/div>\n            <div class=\"matrix-threshold-v\" aria-hidden=\"true\"><\/div>\n\n            <!-- Y axis label -->\n            <div class=\"matrix-y-label\">\u2191 IMPACT MATERIALITY (INSIDE-OUT)<\/div>\n            <!-- X axis label -->\n            <div class=\"matrix-x-label\">FINANCIAL MATERIALITY (OUTSIDE-IN) \u2192<\/div>\n\n            <!-- HIGHLY MATERIAL (top-right): 5 topics -->\n            <div class=\"matrix-topic high left-label\" style=\"left: 82%; top: 12%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Climate Change<\/span><\/div>\n            <div class=\"matrix-topic high left-label\" style=\"left: 78%; top: 22%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">GHG Scope 1-2-3<\/span><\/div>\n            <div class=\"matrix-topic high right-label\" style=\"left: 66%; top: 18%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Energy Transition<\/span><\/div>\n            <div class=\"matrix-topic high right-label\" style=\"left: 60%; top: 30%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Human Rights DD<\/span><\/div>\n            <div class=\"matrix-topic high left-label\" style=\"left: 72%; top: 36%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Anti-Corruption<\/span><\/div>\n\n            <!-- MATERIAL ON ONE AXIS (mid zone): 6 topics -->\n            <div class=\"matrix-topic med left-label\" style=\"left: 48%; top: 25%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Water Security<\/span><\/div>\n            <div class=\"matrix-topic med right-label\" style=\"left: 38%; top: 38%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Biodiversity<\/span><\/div>\n            <div class=\"matrix-topic med right-label\" style=\"left: 36%; top: 28%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Supply Chain S<\/span><\/div>\n            <div class=\"matrix-topic med left-label\" style=\"left: 70%; top: 52%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Cybersecurity<\/span><\/div>\n            <div class=\"matrix-topic med left-label\" style=\"left: 68%; top: 60%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Product Quality<\/span><\/div>\n            <div class=\"matrix-topic med right-label\" style=\"left: 42%; top: 48%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Diversity &amp; Inclusion<\/span><\/div>\n\n            <!-- NOT MATERIAL (bottom-left): 4 topics -->\n            <div class=\"matrix-topic low right-label\" style=\"left: 25%; top: 62%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Community Inv.<\/span><\/div>\n            <div class=\"matrix-topic low right-label\" style=\"left: 32%; top: 75%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Waste Mgmt<\/span><\/div>\n            <div class=\"matrix-topic low right-label\" style=\"left: 48%; top: 78%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Board Indep.<\/span><\/div>\n            <div class=\"matrix-topic low right-label\" style=\"left: 22%; top: 82%;\"><span class=\"topic-dot\"><\/span><span class=\"topic-label\">Tax Planning<\/span><\/div>\n\n          <\/div>\n        <\/div>\n\n        <div class=\"matrix-foot\">\n          <div class=\"mf-stat\">\n            <div class=\"mf-label\">HIGHLY MATERIAL<\/div>\n            <div class=\"mf-value high\">5<\/div>\n            <div class=\"mf-sub\">topics \u00b7 primary disclosure sections<\/div>\n          <\/div>\n          <div class=\"mf-stat\">\n            <div class=\"mf-label\">MATERIAL (ONE AXIS)<\/div>\n            <div class=\"mf-value med\">6<\/div>\n            <div class=\"mf-sub\">topics \u00b7 disclosed with less depth<\/div>\n          <\/div>\n          <div class=\"mf-stat\">\n            <div class=\"mf-label\">NOT MATERIAL<\/div>\n            <div class=\"mf-value low\">4<\/div>\n            <div class=\"mf-sub\">topics \u00b7 referenced not full section<\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"matrix-note\">\n          REPRESENTATIVE EXCERPT <b>\u00b7<\/b> Sample structure for illustration only. Actual matrix is sector-calibrated (energy companies vs. financial services see different topic universes and thresholds). Final delivery: working spreadsheet (sortable \/ filterable), publishable matrix visualisation (board-ready), and material topics register with framework cross-references.\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 2 CSS *\/\n\/* 5 Standards *\/\n.oth-mat .std-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 14px; }\n.oth-mat .std-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 30px 22px; position: relative; transition: all 0.3s; display: flex; flex-direction: column; overflow: hidden; }\n.oth-mat .std-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-mat .std-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 36px; height: 2px; background: var(--red); transition: width 0.3s; }\n.oth-mat .std-card:hover::before { width: 100%; }\n.oth-mat .std-card .sc-num { font-family: var(--font-mono); font-size: 10px; color: var(--red); letter-spacing: 0.14em; font-weight: 600; margin-bottom: 12px; }\n.oth-mat .std-card .sc-name { font-family: var(--font-display); font-size: 22px; font-weight: 600; color: var(--white); margin: 0 0 4px 0; letter-spacing: -0.01em; line-height: 1.15; }\n.oth-mat .std-card .sc-issuer { font-family: var(--font-mono); font-size: 10px; color: var(--white-mute); margin-bottom: 14px; line-height: 1.4; letter-spacing: 0.04em; }\n.oth-mat .std-card .sc-role { font-size: 12.5px; color: var(--white-soft); line-height: 1.55; margin-bottom: 14px; flex: 1; }\n.oth-mat .std-card .sc-role b { color: var(--white); font-weight: 600; }\n.oth-mat .std-card .sc-axis { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.08em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 10px; line-height: 1.5; font-weight: 600; text-transform: uppercase; }\n.oth-mat .std-card .sc-axis b { color: var(--white); }\n\n\/* 6-Phase methodology *\/\n.oth-mat .meth { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-mat .meth-step { background: var(--black-card); border: 1px solid var(--black-line); padding: 30px 26px; position: relative; transition: all 0.3s; }\n.oth-mat .meth-step::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 3px; background: var(--red); }\n.oth-mat .meth-step:hover { background: #1f1f1f; transform: translateY(-3px); }\n.oth-mat .meth-circle { width: 52px; height: 52px; background: var(--red); border: 4px solid var(--black); border-radius: 50%; display: flex; align-items: center; justify-content: center; font-family: var(--font-display); font-style: italic; font-size: 20px; font-weight: 600; color: var(--white); margin: -30px 0 18px -8px; }\n.oth-mat .meth-step h4 { font-size: 17px; font-weight: 600; color: var(--white); margin: 0 0 8px 0; letter-spacing: -0.01em; line-height: 1.2; }\n.oth-mat .meth-step .duration { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; text-transform: uppercase; color: var(--red); margin-bottom: 14px; font-weight: 600; }\n.oth-mat .meth-step p { font-size: 13px; line-height: 1.6; color: var(--white-soft); margin: 0; }\n.oth-mat .meth-step p b { color: var(--white); }\n.oth-mat .meth-step .meth-output { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.08em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 10px; margin-top: 14px; line-height: 1.5; font-weight: 600; text-transform: uppercase; }\n.oth-mat .meth-step .meth-output b { color: var(--white); }\n\n\/* Bench (compact reference shared component) *\/\n.oth-mat .bench-strip { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; align-items: stretch; }\n.oth-mat .bench-left { background: linear-gradient(135deg, var(--red-dark) 0%, var(--red-deep) 100%); color: var(--white); padding: 40px 36px; position: relative; overflow: hidden; }\n.oth-mat .bench-left::before { content: \"\\2605\"; position: absolute; top: -40px; right: -20px; font-family: var(--font-display); font-size: 240px; line-height: 1; color: var(--white); opacity: 0.08; }\n.oth-mat .bench-left .bl-eyebrow { font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.18em; text-transform: uppercase; color: rgba(255,255,255,0.85); margin-bottom: 18px; display: flex; align-items: center; gap: 10px; position: relative; z-index: 2; }\n.oth-mat .bench-left .bl-eyebrow::before { content: \"\"; width: 32px; height: 1px; background: rgba(255,255,255,0.6); }\n.oth-mat .bench-left h3 { font-family: var(--font-display); font-style: italic; font-size: clamp(22px, 2.6vw, 30px); line-height: 1.25; font-weight: 500; color: var(--white); margin: 0 0 18px 0; position: relative; z-index: 2; }\n.oth-mat .bench-left h3 em { font-style: normal; font-weight: 600; }\n.oth-mat .bench-left p { font-size: 14.5px; line-height: 1.7; color: rgba(255,255,255,0.92); margin: 0 0 14px 0; position: relative; z-index: 2; }\n.oth-mat .bench-left a { color: var(--white); text-decoration: none; border-bottom: 1px solid rgba(255,255,255,0.5); font-weight: 600; }\n.oth-mat .bench-right { background: var(--black-card); border: 1px solid var(--black-line); padding: 32px 30px; }\n.oth-mat .bench-list { display: grid; gap: 12px; }\n.oth-mat .bench-row { display: grid; grid-template-columns: minmax(140px, auto) 1fr; gap: 16px; align-items: start; padding: 12px 0; border-bottom: 1px solid var(--black-line); }\n.oth-mat .bench-row:last-child { border-bottom: none; }\n.oth-mat .bench-row .br-cred { font-family: var(--font-mono); font-size: 11.5px; font-weight: 600; color: var(--red); letter-spacing: 0.06em; line-height: 1.3; }\n.oth-mat .bench-row .br-desc { font-size: 13px; color: var(--white-soft); line-height: 1.5; }\n.oth-mat .bench-row .br-desc b { color: var(--white); font-weight: 600; }\n<\/style>\n\n  <!-- THE 5 STANDARDS -->\n  <section class=\"block alt\" id=\"standards\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Standards Aligned<\/div>\n        <h2>Five standards. <span class=\"display\">One methodology pass.<\/span><\/h2>\n        <p class=\"subtitle\">Othello&#8217;s materiality methodology aligns with five standards simultaneously \u2014 meaning the same assessment produces a materiality register usable across GRI 2021 reporting, ESRS readiness (for Thai subsidiaries of EU parents or EU shareholders), IFRS S1\/S2 disclosure, SASB sector reporting, and AA1000 Stakeholder Engagement compliance. <a href=\"\/esg-advisory\/gri-sasb-issb-alignment\/\">Cross-framework alignment service \u2192<\/a><\/p>\n      <\/div>\n      <div class=\"std-grid\">\n        <div class=\"std-card\">\n          <div class=\"sc-num\">STD.01 \u00b7 PRIMARY<\/div>\n          <div class=\"sc-name\">GRI 3<\/div>\n          <div class=\"sc-issuer\">GLOBAL REPORTING INITIATIVE \u00b7 2021<\/div>\n          <p class=\"sc-role\"><b>GRI 3: Material Topics 2021<\/b> \u2014 the foundational standard for sustainability topic determination. Requires documented topic universe register, stakeholder engagement evidence, and impact-materiality assessment. Assessed by in-house GRI 2021 Certified Trainer.<\/p>\n          <div class=\"sc-axis\">AXIS <b>\u00b7<\/b> Impact (inside-out) primary<\/div>\n        <\/div>\n        <div class=\"std-card\">\n          <div class=\"sc-num\">STD.02 \u00b7 EU MANDATE<\/div>\n          <div class=\"sc-name\">ESRS 1<\/div>\n          <div class=\"sc-issuer\">EFRAG \u00b7 CSRD \u00b7 DOUBLE MATERIALITY<\/div>\n          <p class=\"sc-role\"><b>ESRS 1 General Requirements + EFRAG Implementation Guidance 1 (IG 1)<\/b>. The double-materiality standard binding for EU CSRD reporters \u2014 and increasingly expected by EU institutional investors of Thai issuers. Defines impact + financial thresholds.<\/p>\n          <div class=\"sc-axis\">AXIS <b>\u00b7<\/b> Double materiality (both)<\/div>\n        <\/div>\n        <div class=\"std-card\">\n          <div class=\"sc-num\">STD.03 \u00b7 ISSB<\/div>\n          <div class=\"sc-name\">IFRS S1<\/div>\n          <div class=\"sc-issuer\">IFRS FOUNDATION \u00b7 2023+<\/div>\n          <p class=\"sc-role\"><b>IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information<\/b>. Defines financial-materiality criteria for sustainability disclosure. Becomes Thai SEC mandate. Assessed by IFRS Foundation-certified specialist.<\/p>\n          <div class=\"sc-axis\">AXIS <b>\u00b7<\/b> Financial (outside-in) primary<\/div>\n        <\/div>\n        <div class=\"std-card\">\n          <div class=\"sc-num\">STD.04 \u00b7 SECTOR<\/div>\n          <div class=\"sc-name\">SASB<\/div>\n          <div class=\"sc-issuer\">SASB STANDARDS \u00b7 77 INDUSTRIES<\/div>\n          <p class=\"sc-role\"><b>SASB Industry Standards Materiality Map<\/b> \u2014 sector-specific financial materiality reference. Identifies the financial-materiality topics for the company&#8217;s specific SASB industry classification. Useful cross-check on the financial axis.<\/p>\n          <div class=\"sc-axis\">AXIS <b>\u00b7<\/b> Financial (sector-calibrated)<\/div>\n        <\/div>\n        <div class=\"std-card\">\n          <div class=\"sc-num\">STD.05 \u00b7 ENGAGEMENT<\/div>\n          <div class=\"sc-name\">AA1000SES<\/div>\n          <div class=\"sc-issuer\">ACCOUNTABILITY \u00b7 STAKEHOLDER STD<\/div>\n          <p class=\"sc-role\"><b>AA1000 Stakeholder Engagement Standard<\/b> \u2014 defines the principles for stakeholder identification, prioritisation, engagement, and disclosure. Required structural element of the materiality methodology. Assessed by in-house AA1000AS ACSAP.<\/p>\n          <div class=\"sc-axis\">AXIS <b>\u00b7<\/b> Process integrity<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE 6-PHASE METHODOLOGY -->\n  <section class=\"block\" id=\"methodology\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Methodology<\/div>\n        <h2>Six phases. <span class=\"display\">From topic universe to validated register.<\/span><\/h2>\n        <p class=\"subtitle\">Materiality methodology runs as a structured six-phase workflow that produces an auditable, reproducible register. Each phase has a designated specialist on the in-house bench. Standard duration 6\u20138 weeks; refresh 2\u20133 weeks (validating an existing assessment); deep 10\u201312 weeks (with full new stakeholder engagement, sector-pivot context, or M&amp;A integration).<\/p>\n      <\/div>\n      <div class=\"meth\">\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">1<\/div>\n          <h4>Topic Universe<\/h4>\n          <div class=\"duration\">WEEK 1 \u00b7 LONGLIST<\/div>\n          <p>Initial topic universe constructed from <b>100+ potential sustainability topics<\/b> drawn from GRI 3 sector standards (where applicable), ESRS topical standards, SASB Materiality Map for the company&#8217;s SICS industry, FTSE Russell theme indicators, prior-cycle company materiality, and peer-set benchmarking. Initial filtering against company operations and value chain.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Topic Universe Register (Excel \u00b7 ~100 rows)<\/div>\n        <\/div>\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">2<\/div>\n          <h4>Stakeholder Engagement<\/h4>\n          <div class=\"duration\">WEEK 1\u20133 \u00b7 AA1000SES<\/div>\n          <p>Stakeholder mapping (employees, customers, suppliers, communities, regulators, investors, civil society). <b>Engagement channels deployed:<\/b> structured surveys, focus groups, interviews with key opinion-leaders, board sustainability committee input, customer\/investor advisory input. AA1000SES principles applied throughout \u2014 inclusivity, materiality, responsiveness, impact.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Stakeholder Engagement Summary (PDF \u00b7 TH\/EN)<\/div>\n        <\/div>\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">3<\/div>\n          <h4>Impact Assessment<\/h4>\n          <div class=\"meth-circle\" style=\"display: none;\"><\/div>\n          <div class=\"duration\">WEEK 3\u20135 \u00b7 INSIDE-OUT<\/div>\n          <p>Each candidate topic assessed on the <b>impact axis<\/b>: severity \u00d7 scope \u00d7 irremediability \u00d7 likelihood, against sector benchmarks and stakeholder weighting. Scoring done by GRI 2021 Certified Trainer cross-referenced against ESRS topical standards. Value-chain extension (upstream + downstream) where the topic warrants.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Impact Materiality Matrix<\/div>\n        <\/div>\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">4<\/div>\n          <h4>Financial Assessment<\/h4>\n          <div class=\"duration\">WEEK 4\u20136 \u00b7 OUTSIDE-IN<\/div>\n          <p>Each candidate topic assessed on the <b>financial axis<\/b>: financial magnitude \u00d7 likelihood \u00d7 timeframe (short, medium, long). Scoring framework draws from IFRS S1 materiality definition, SASB Materiality Map for the SICS industry, and TCFD-aligned climate risk categories. Cross-checked with CFO office and risk management function.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Financial Materiality Matrix<\/div>\n        <\/div>\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">5<\/div>\n          <h4>Matrix Construction<\/h4>\n          <div class=\"duration\">WEEK 6\u20137 \u00b7 DOUBLE PLOT<\/div>\n          <p>Topics plotted on the double-materiality grid. <b>Threshold setting<\/b> calibrated against sector peer benchmarks: highly material (both axes), material on one axis, not material. Topic-to-framework mapping built (GRI Standards \u00b7 ESRS topical \u00b7 IFRS S1\/S2 \u00b7 SASB metrics \u00b7 FTSE indicators). Publishable matrix visualisation produced.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Double Materiality Matrix + Register<\/div>\n        <\/div>\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">6<\/div>\n          <h4>Validation &amp; Refresh<\/h4>\n          <div class=\"duration\">WEEK 7\u20138 \u00b7 BOARD-ENDORSED<\/div>\n          <p>Materiality register validated with internal steering committee (sustainability, IR, CFO, CG, HR, ops). Board sustainability committee or full board endorsement. <b>Materiality narrative<\/b> drafted for 56-1 Part 1.3.2 and standalone sustainability report. Annual refresh plan agreed (full refresh every 2\u20133 years; annual touch-point in between).<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Board-endorsed register + narrative (bilingual)<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE BENCH -->\n  <section class=\"block alt\" id=\"bench\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Specialist Bench<\/div>\n        <h2>Eight credentials. <span class=\"display\">Doing the assessment.<\/span><\/h2>\n        <p class=\"subtitle\">Materiality methodology produces a register that drives the entire disclosure cycle \u2014 56-1, sustainability report, rating-agency submissions, climate disclosure, sustainable finance instruments. Get the methodology wrong and every downstream artefact is mis-scoped. Othello&#8217;s in-house bench holds the framework issuer credentials that make the methodology defensible to external auditors, regulators, and rating analysts. <a href=\"\/our-team\/\">Meet the named bench \u2192<\/a> \u00b7 <a href=\"\/esg-advisory\/#bench\">Full bench register \u2192<\/a><\/p>\n      <\/div>\n      <div class=\"bench-strip\">\n        <div class=\"bench-left\">\n          <div class=\"bl-eyebrow\">\u2605 DEFENSIBLE METHODOLOGY<\/div>\n          <h3>Each axis assessed by the framework issuer&#8217;s <em>own credential holder.<\/em><\/h3>\n          <p>Most Bangkok consulting practices run materiality methodology with senior consultants directing junior analysts. The methodology may follow GRI 3 \/ ESRS \/ IFRS \/ SASB by name \u2014 but the assessment work is done by analysts who don&#8217;t hold the framework issuer&#8217;s credential. The result is a methodology that <strong>looks defensible on paper but isn&#8217;t audit-grade<\/strong>.<\/p>\n          <p>Othello inverts this. The <strong>GRI 2021 Certified Trainer<\/strong> does the impact-materiality pass. The <strong>IFRS Foundation-certified specialist<\/strong> does the financial-materiality pass. The <strong>AA1000AS ACSAP<\/strong> oversees the stakeholder engagement. Available for verification at procurement stage under <a href=\"\/our-team\/\">mutual NDA<\/a>.<\/p>\n        <\/div>\n        <div class=\"bench-right\">\n          <div class=\"bench-list\">\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">GRI 2021<br>Certified Trainer<\/div>\n              <div class=\"br-desc\"><b>FTPI \/ GRI Partner<\/b> (June 2023). Authorised GRI Standards trainer. Runs the impact-materiality assessment against GRI 3 (2021) Material Topics and applicable Sector Standards (GRI 11 Oil &amp; Gas, GRI 12 Coal, GRI 13 Agriculture, etc).<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">IFRS S1 &amp; S2<br>Certified<\/div>\n              <div class=\"br-desc\"><b>IFRS Foundation<\/b> (2025). Direct certification from the standard&#8217;s issuing body. Runs the financial-materiality assessment against IFRS S1 materiality criteria. Standard&#8217;s required adoption Thai SEC.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">AA1000AS<br>ACSAP<\/div>\n              <div class=\"br-desc\"><b>Associate Certified Sustainability Assurance Practitioner<\/b> \u2014 AccountAbility (June 2024). Oversees AA1000SES-aligned stakeholder engagement methodology. Engagement evidence drafted to assurance-ready standard.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">ISO 14064<br>Lead Auditor<\/div>\n              <div class=\"br-desc\"><b>CQI \/ IRCA accredited<\/b> (June 2024). Climate-related topic assessment to GHG-accounting audit grade \u2014 particularly for energy, industrials, manufacturing, and other Scope 1\/2\/3-heavy sectors.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">TGO CFO + CFP<br>Auditor<\/div>\n              <div class=\"br-desc\"><b>Thailand GHG Management Organization<\/b> \u2014 Carbon Footprint Organization + Product Auditor. National authority context for climate topic materiality assessment for Thai-domiciled operations.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">VERRA + CORSIA<br>Verifier<\/div>\n              <div class=\"br-desc\"><b>VERRA Lead Assessor + ICAO CORSIA Verification<\/b>. Specialised voluntary carbon market context \u2014 relevant for materiality assessment of offset programmes, transition plans, and net-zero pathway disclosures.<\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 3 CSS *\/\n\/* Deliverables *\/\n.oth-mat .deliv-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-mat .deliv-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 28px 26px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-mat .deliv-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-mat .deliv-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 2px; background: var(--red); transform: scaleX(0.3); transform-origin: left; transition: transform 0.4s; }\n.oth-mat .deliv-card:hover::before { transform: scaleX(1); 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}\n\n\/* RESPONSIVE *\/\n@media (max-width: 1100px) {\n  .oth-mat .hero-grid { grid-template-columns: 1fr; gap: 48px; }\n  .oth-mat .concept-block { grid-template-columns: 1fr; }\n  .oth-mat .std-grid { grid-template-columns: repeat(3, 1fr); }\n  .oth-mat .meth { grid-template-columns: repeat(2, 1fr); }\n  .oth-mat .bench-strip { grid-template-columns: 1fr; }\n  .oth-mat .deliv-grid { grid-template-columns: repeat(2, 1fr); }\n  .oth-mat .tiers { grid-template-columns: 1fr; }\n  .oth-mat .price-grid { grid-template-columns: 1fr; }\n  .oth-mat .rfp-grid { grid-template-columns: 1fr; gap: 32px; }\n  .oth-mat .hero-stats { grid-template-columns: repeat(2, 1fr); }\n  .oth-mat .matrix-body { padding: 32px 24px 36px; }\n  .oth-mat .matrix-topic .topic-label { font-size: 9px; }\n}\n@media (max-width: 768px) {\n  .oth-mat { scroll-padding-top: 64px; }\n  .oth-mat .wrap { padding: 0 20px; }\n  .oth-mat .hero { padding: 32px 0 64px 0; }\n  .oth-mat section.block { padding: 64px 0; }\n  .oth-mat .concept-card { padding: 28px 22px; 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gap: 14px; padding: 18px 18px; }\n  .oth-mat .matrix-foot .mf-stat .mf-value { font-size: 20px; }\n  .oth-mat .matrix-note { padding: 14px 16px; font-size: 9.5px; }\n  .oth-mat .matrix-section-header { padding: 16px 20px; gap: 10px; }\n  .oth-mat .matrix-section-header .msh-legend { gap: 12px; }\n  .oth-mat .matrix-section-header .legend-item { font-size: 9px; }\n  .oth-mat .hero-card { padding: 24px 22px; }\n  .oth-mat .hero-mini-axes { padding: 14px; }\n  .oth-mat .hero-mini-quad { font-size: 8.5px; }\n  .oth-mat .faq summary { padding: 18px 20px; gap: 14px; grid-template-columns: 42px 1fr 26px; font-size: 14.5px; }\n  .oth-mat .faq-body { padding: 0 20px 20px 76px; }\n  .oth-mat .final-cta { padding: 64px 0; }\n  .oth-mat .section-nav { padding: 4px; gap: 2px; left: 12px; right: 12px; max-width: none; transform: translateY(-110%); overflow-x: auto; -webkit-overflow-scrolling: touch; scrollbar-width: none; }\n  .oth-mat .section-nav.visible { transform: translateY(0); }\n  .oth-mat .section-nav::-webkit-scrollbar { display: none; }\n  .oth-mat .section-nav .sn-item { font-size: 9.5px; padding: 7px 11px; }\n  .oth-mat .floating-cta { display: inline-flex; }\n}\n@media (prefers-reduced-motion: reduce) {\n  .oth-mat { scroll-behavior: auto; }\n  .oth-mat *, .oth-mat *::before, .oth-mat *::after { animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; scroll-behavior: auto !important; }\n  .oth-mat .accent-bar::after { display: none; }\n  .oth-mat .reading-progress-fill { transition: none !important; }\n}\n<\/style>\n\n  <!-- DELIVERABLES -->\n  <section class=\"block\" id=\"deliverables\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">What You Receive<\/div>\n        <h2>Six deliverables. <span class=\"display\">Board-endorsed. Audit-defensible.<\/span><\/h2>\n        <p class=\"subtitle\">The materiality assessment produces six interlocking deliverables \u2014 the methodology document (defensible to auditors), the topic register (Excel for analysts), the matrix visualisation (board-ready), and the materiality narrative that integrates directly into 56-1 Part 1.3.2 and the standalone sustainability report.<\/p>\n      <\/div>\n      <div class=\"deliv-grid\">\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 METHODOLOGY<\/span>\n          <h4>Materiality <span class=\"display\">Methodology Document<\/span><\/h4>\n          <div class=\"dc-meta\">PDF \u00b7 18\u201328 PAGES \u00b7 BILINGUAL EN\/TH<\/div>\n          <p>The auditable record of how the materiality assessment was conducted. <b>Methodology steps, stakeholder list, scoring rubric, threshold rationale, framework cross-references (GRI 3, ESRS 1, EFRAG IG 1, IFRS S1, SASB, AA1000SES), validation records, board endorsement.<\/b> Defensible to AA1000AS assurers and external auditors.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf \u00b7 bilingual EN\/TH<\/div>\n        <\/div>\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">LONGLIST<\/span>\n          <h4>Topic Universe <span class=\"display\">Register<\/span><\/h4>\n          <div class=\"dc-meta\">EXCEL \u00b7 ~100 ROWS \u00b7 FILTERABLE<\/div>\n          <p>The full topic universe with each candidate topic&#8217;s: GRI 3 reference, ESRS topical standard reference, SASB metric reference, FTSE Russell theme, applicability rationale, screened-in\/out decision and justification. <b>The auditable record of which topics were considered.<\/b> GRI 3 requires this record.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .xlsx \u00b7 sortable by framework<\/div>\n        <\/div>\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">ENGAGEMENT<\/span>\n          <h4>Stakeholder <span class=\"display\">Engagement Summary<\/span><\/h4>\n          <div class=\"dc-meta\">PDF \u00b7 AA1000SES PRINCIPLES<\/div>\n          <p>Stakeholder mapping, engagement channels deployed, response rates, key themes raised, stakeholder weighting rationale. <b>AA1000 Stakeholder Engagement Standard principles applied: inclusivity, materiality, responsiveness, impact.<\/b> Survey instruments, interview question sets, and engagement records as appendix.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf \u00b7 bilingual EN\/TH \u00b7 appendix .xlsx<\/div>\n        <\/div>\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">IMPACT AXIS<\/span>\n          <h4>Impact Materiality <span class=\"display\">Matrix<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + EXCEL \u00b7 SCORING RUBRIC<\/div>\n          <p>The inside-out axis assessment. Each candidate topic scored on severity \u00d7 scope \u00d7 irremediability \u00d7 likelihood against sector benchmarks. <b>Cross-referenced against GRI 3 (2021) Material Topics process and ESRS topical standards.<\/b> Visualised independently of the financial axis (one-axis-at-a-time matrix).<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 scoring methodology disclosed<\/div>\n        <\/div>\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">FINANCIAL AXIS<\/span>\n          <h4>Financial Materiality <span class=\"display\">Matrix<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + EXCEL \u00b7 IFRS S1 \/ SASB<\/div>\n          <p>The outside-in axis assessment. Each candidate topic scored on financial magnitude \u00d7 likelihood \u00d7 timeframe (short, medium, long). <b>Aligned to IFRS S1 materiality definition and SASB Materiality Map for the company&#8217;s SICS industry.<\/b> Cross-checked with CFO office and risk management function.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 TCFD-aligned timeframes<\/div>\n        <\/div>\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 HEADLINE OUTPUT<\/span>\n          <h4>Double Register <span class=\"display\">+ Narrative<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + EXCEL \u00b7 BILINGUAL \u00b7 BOARD-ENDORSED<\/div>\n          <p>The integrated double-materiality matrix, material topics register (final filtered list with framework cross-references), and the <b>materiality narrative drafted for direct inclusion in 56-1 Part 1.3.2 and standalone sustainability report<\/b>. Topic-to-disclosure mapping shows which sections each material topic feeds. <a href=\"\/esg-advisory\/56-1-one-report-esg\/\" style=\"color: var(--red);\">Feeds into 56-1 \u2192<\/a><\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 ready for disclosure cycle<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- 3 TIERS -->\n  <section class=\"block alt\" id=\"tiers\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Engagement Tiers<\/div>\n        <h2>Three tiers. <span class=\"display\">Refresh to deep.<\/span><\/h2>\n        <p class=\"subtitle\">Materiality methodology scales to the situation. Refresh (2\u20133 weeks) for validating an existing assessment in non-refresh years. Standard (6\u20138 weeks) for the full double-materiality methodology \u2014 most common engagement. Deep (10\u201312 weeks) for first-time reporters, M&amp;A integration, major sector pivots, or companies pursuing ESRS-aligned EU readiness.<\/p>\n      <\/div>\n      <div class=\"tiers\">\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 01 \u00b7 REFRESH<\/div>\n          <h3>Materiality Refresh<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 2\u20133 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Validate <b>existing material topics<\/b> against current context<\/li>\n            <li>Light-touch stakeholder check (3\u20135 interviews)<\/li>\n            <li>Topic universe update (new emerging topics)<\/li>\n            <li>Framework alignment refresh (recent standards updates)<\/li>\n            <li>Refresh narrative for current cycle disclosure<\/li>\n            <li class=\"no\">Full stakeholder engagement programme<\/li>\n            <li class=\"no\">New impact + financial scoring pass<\/li>\n            <li class=\"no\">Board re-endorsement workshop<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Annual touch-point in non-refresh years \u00b7 light-update cycle<\/div>\n        <\/div>\n        <div class=\"tier-card featured\">\n          <div class=\"tc-tier\">TIER 02 \u00b7 STANDARD<\/div>\n          <h3>Double Materiality<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 6\u20138 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Full <b>topic universe construction<\/b> (100+ topics)<\/li>\n            <li>Structured stakeholder engagement (10\u201315 channels)<\/li>\n            <li>Impact materiality assessment (inside-out)<\/li>\n            <li>Financial materiality assessment (outside-in)<\/li>\n            <li>Double materiality matrix + register<\/li>\n            <li>Materiality narrative for 56-1 + report<\/li>\n            <li>Board sustainability committee endorsement<\/li>\n            <li>5-framework alignment (GRI 3 \u00b7 ESRS \u00b7 IFRS S1 \u00b7 SASB \u00b7 AA1000SES)<\/li>\n            <li class=\"no\">M&amp;A integration \/ sector pivot scope<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Full refresh cycle (every 2\u20133 years) \u00b7 pre-disclosure cycle baseline \u00b7 annual reporting setup<\/div>\n        <\/div>\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 03 \u00b7 DEEP<\/div>\n          <h3>Deep Assessment<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 10\u201312 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Everything in Tier 02 +<\/li>\n            <li>Extensive stakeholder programme (20+ channels)<\/li>\n            <li>Value chain extension (upstream + downstream)<\/li>\n            <li>Sector-pivot or M&amp;A integration scope<\/li>\n            <li>ESRS-aligned EU readiness<\/li>\n            <li>Climate scenario-linked materiality (NGFS Phase IV)<\/li>\n            <li>Investor &amp; rating-agency stakeholder track<\/li>\n            <li>External steering committee facilitation<\/li>\n            <li>Half-day board endorsement workshop<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> First-time reporters \u00b7 post-M&amp;A integration \u00b7 sector pivot \u00b7 EU CSRD-equivalent readiness<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- PRICING -->\n  <section class=\"block\" id=\"pricing\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Pricing Structure<\/div>\n        <h2>Fixed engagement. <span class=\"display\">Tier-priced.<\/span><\/h2>\n        <p class=\"subtitle\">Materiality assessment pricing is fixed-fee by tier. Scope is locked at engagement based on company size, sector complexity, stakeholder universe scale, and tier selection. Quotes within one business hour of source files (or describable engagement scope) and signed mutual NDA.<\/p>\n      <\/div>\n      <div class=\"price-grid\">\n        <div class=\"price-card\">\n          <div class=\"pc-num\">FIXED ENGAGEMENT FEE<\/div>\n          <h4>Tier-Priced<\/h4>\n          <p>Pricing structured by tier \u2014 <b>Refresh, Standard, Deep<\/b> \u2014 with adjustments for stakeholder universe scale (number of engagement channels, geographic reach), sector complexity (energy, industrials, financial services at upper band), and value chain extension depth.<\/p>\n          <p><b>Multi-engagement discount<\/b> applies where materiality assessment directly precedes a Bilingual Sustainability Reporting, 56-1 ESG Section, or ESG Gap Analysis engagement \u2014 materiality fees are partially credited against the subsequent disclosure engagement.<\/p>\n          <div class=\"pc-note\">QUOTE TURNAROUND <b>\u00b7<\/b> 1 business hour Bangkok time on receipt of NDA + scope brief<\/div>\n        <\/div>\n        <div class=\"price-card\">\n          <div class=\"pc-num\">MULTI-YEAR CYCLE<\/div>\n          <h4>3-Year Cycle Engagement<\/h4>\n          <p>For SET-listed companies committing to the standard 2\u20133 year materiality refresh cycle, a <b>3-year cycle engagement<\/b> covers: Year 1 Standard Tier full assessment, Year 2 Refresh Tier light touch, Year 3 Refresh Tier or full re-assessment.<\/p>\n          <p>Cycle pricing reflects efficiency on subsequent years: <b>~30% reduction<\/b> on the Year 2 and Year 3 components vs standalone Standard Tier pricing. Useful for IR teams committing to a documented materiality refresh policy under their CG framework.<\/p>\n          <div class=\"pc-note\">CYCLE STRUCTURE <b>\u00b7<\/b> 36-month engagement letter \u00b7 annual touch-points<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- RFP -->\n  <section class=\"block alt\" id=\"rfp\">\n    <div class=\"wrap\">\n      <div class=\"rfp-block\">\n        <div class=\"rfp-grid\">\n          <div class=\"rfp-left\">\n            <div class=\"eyebrow\">For Procurement Teams<\/div>\n            <h2>Building an RFP for <span class=\"display\">materiality assessment?<\/span><\/h2>\n            <p>Othello is built for institutional procurement. <strong>Every standard materiality methodology procurement requirement is met<\/strong> \u2014 ISO 17100, in-house credentialled methodology owners (GRI 2021 Trainer, IFRS S1\/S2, AA1000AS), mutual NDA from first email, GDPR + PDPA compliance.<\/p>\n            <p>Materiality methodology RFP response time is <strong>3\u20135 business days<\/strong> standard. Quote on engagement scoping within one business hour of source files and signed mutual NDA.<\/p>\n            <div style=\"margin-top: 28px;\">\n              <a href=\"#contact\" class=\"btn btn-primary\">\n                <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n                Request Assessment\n              <\/a>\n            <\/div>\n          <\/div>\n          <div class=\"rfp-matrix\">\n            <div class=\"rfp-row\"><div class=\"num\">01<\/div><div class=\"req\">ISO 17100:2015 certified<span>International standard for translation services<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">02<\/div><div class=\"req\">GRI 3 + ESRS double methodology<span>EFRAG IG 1 \u00b7 AA1000SES \u00b7 IFRS S1 \u00b7 SASB<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">03<\/div><div class=\"req\">In-house credentialled methodology owners<span>GRI 2021 Trainer \u00b7 IFRS Foundation \u00b7 AA1000AS ACSAP<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">04<\/div><div class=\"req\">Mutual NDA standard<span>From first email \u00b7 firm-wide policy<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">05<\/div><div class=\"req\">GDPR + PDPA compliance<span>EU + Thailand data protection<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">06<\/div><div class=\"req\">Bilingual stakeholder engagement<span>TH + EN simultaneous \u00b7 14 industry sectors<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">07<\/div><div class=\"req\">100% in-house \u00b7 no outsourcing<span>Bangkok-based \u00b7 ISO-controlled<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">08<\/div><div class=\"req\">Disclosure-cycle integration<span>Methodology feeds 56-1 + sustainability report directly<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FAQ -->\n  <section class=\"block\" id=\"faqs\">\n    <div class=\"wrap\">\n      <div class=\"section-head center\">\n        <div class=\"eyebrow\">Common Questions<\/div>\n        <h2>What sustainability and IR teams <span class=\"display\">ask first.<\/span><\/h2>\n      <\/div>\n      <div class=\"faqs\">\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.01<\/span><span>What is double materiality and why does it matter for our disclosure?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Double materiality means assessing sustainability topics from two perspectives simultaneously: <strong>impact materiality (inside-out)<\/strong> \u2014 how the company affects people and planet \u2014 and <strong>financial materiality (outside-in)<\/strong> \u2014 how sustainability topics affect the company&#8217;s financial position. A topic is material if <strong>either<\/strong> threshold is met. A topic is highly material if <strong>both<\/strong> are met.<\/p><p>It matters because (1) GRI 3 (2021) and ESRS require it; (2) FTSE Russell methodology assesses indicators that span both perspectives; (3) institutional investors increasingly demand double-materiality disclosure as a signal of methodology rigour; (4) the conventional &#8220;single materiality&#8221; approach (financial only \u2014 older SASB and pre-IFRS S2 thinking) is increasingly seen as incomplete. For Thai SET-listed companies, double materiality is the methodologically defensible standard for 2026 onwards.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.02<\/span><span>How is GRI 3 different from ESRS double materiality?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Both frameworks require double materiality but emphasise it differently. <strong>GRI 3: Material Topics 2021<\/strong> is structured around impact materiality as the primary lens, with financial materiality as a complementary consideration \u2014 the GRI tradition is centred on the impact-on-stakeholders perspective. <strong>ESRS 1 (General Requirements) + EFRAG Implementation Guidance 1 (IG 1)<\/strong> is structured as fully balanced double materiality \u2014 both axes carry equal methodological weight, with detailed thresholds and scoring guidance published.<\/p><p>In practice, Othello&#8217;s methodology runs both axes in parallel and produces deliverables that satisfy <strong>both standards simultaneously<\/strong>. The cross-reference table in the topic register shows which GRI 3 reference, which ESRS topical standard, and which IFRS S1 disclosure each material topic maps to. The methodology document discloses how thresholds were set against each standard&#8217;s guidance.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.03<\/span><span>Do Thai SET-listed companies actually need to run double materiality?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The Thai SEC mandate under Tor Chor 55\/2563 does not yet explicitly require double materiality methodology, but SEC guidance increasingly references it. The practical drivers are: <strong>(1) FTSE Russell methodology<\/strong> \u2014 the 2026 SET ESG standard \u2014 assesses indicators that span both axes, so a double-materiality register produces FTSE-aligned scoping by construction; <strong>(2) GRI 2021 reporting<\/strong> \u2014 most SET-listed companies use GRI as their reporting framework, and GRI 3 requires impact materiality; <strong>(3) IFRS S1\/S2<\/strong> \u2014 becoming Thai SEC mandate in 2026 \u2014 requires financial materiality.<\/p><p>So while no single mandate forces double materiality on Thai issuers today, the combination of FTSE + GRI + IFRS effectively requires it. Companies running single-axis materiality methodology produce a register that&#8217;s incomplete for at least one of these frameworks. For SET-listed companies with EU institutional shareholders (common among SET50), ESRS-aligned double materiality is increasingly an investor expectation.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.04<\/span><span>How is impact materiality (inside-out) actually assessed?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Impact materiality assessment runs each candidate topic through a structured scoring on four dimensions: <strong>severity<\/strong> (how bad is the impact when it occurs), <strong>scope<\/strong> (how many people or how large an ecosystem affected), <strong>irremediability<\/strong> (can the impact be reversed), and <strong>likelihood<\/strong> (how probable). Each dimension scored on a calibrated scale (typically 1\u20135), with sector-specific benchmarks for what constitutes severe vs moderate.<\/p><p>Scoring inputs draw from: GRI 3 sector standards (where applicable \u2014 Oil &amp; Gas, Coal, Agriculture), ESRS topical standards (E1 Climate, E2 Pollution, E3 Water, E4 Biodiversity, E5 Resource Use, S1\u2013S4 Social, G1 Governance), peer benchmarking, stakeholder input from the AA1000SES engagement programme, and expert review by the in-house GRI 2021 Certified Trainer. Value chain extension is applied where the topic warrants (e.g., supply chain human rights for consumer goods, downstream emissions for energy).<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.05<\/span><span>How is financial materiality (outside-in) actually assessed?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Financial materiality assessment runs each candidate topic through a structured scoring on three dimensions: <strong>financial magnitude<\/strong> (what&#8217;s the reasonably likely effect on cash flows, access to capital, cost of capital, enterprise value), <strong>likelihood<\/strong> (how probable in the assessment period), and <strong>timeframe<\/strong> (short \u2014 within fiscal year; medium \u2014 1\u20135 years; long \u2014 5+ years). Each dimension scored against IFRS S1 materiality criteria.<\/p><p>Scoring inputs draw from: IFRS S1 General Requirements and IFRS S2 Climate-related disclosures, SASB Materiality Map for the company&#8217;s SICS industry, TCFD-aligned climate risk categories (physical, transition, liability), the company&#8217;s enterprise risk register where available, sector-specific risk benchmarks, and the in-house IFRS Foundation-certified specialist&#8217;s review. Cross-checked with the CFO office and risk management function. Output: financial-materiality scoring matrix aligned to IFRS S1.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.06<\/span><span>How often should materiality be refreshed?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Standard practice \u2014 endorsed by GRI 3 implementation guidance and ESRS \u2014 is a <strong>full refresh every 2\u20133 years<\/strong>, with an annual touch-point validation in between. The 2\u20133 year cycle reflects that material topics tend to be stable across short periods; what changes more rapidly is the threshold (an issue becomes more or less severe), the framework standards (new ESRS topical standards), or the stakeholder universe (new shareholders, regulators, customer segments).<\/p><p>Earlier refresh is warranted when: (1) <strong>major strategy or sector pivot<\/strong> \u2014 entering new business segments materially shifts material topics; (2) <strong>M&amp;A integration<\/strong> \u2014 combined-entity materiality is rarely a simple merge of two registers; (3) <strong>new framework standards<\/strong> \u2014 ESRS topical standards roll-out is currently driving early refresh; (4) <strong>significant external event<\/strong> \u2014 major regulatory shift, climate event, or stakeholder-pressure campaign on a previously non-material topic. The 3-year cycle engagement structure accommodates the standard cadence with cost efficiency.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.07<\/span><span>Who should be on the materiality steering committee?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The steering committee typically includes: <strong>Chief Sustainability Officer or Head of Sustainability<\/strong> (chair); <strong>IR \/ Investor Relations<\/strong> (financial-materiality input); <strong>CFO or CFO designate<\/strong> (financial impact validation); <strong>Corporate Secretary \/ CG<\/strong> (governance topic validation); <strong>HR \/ People function<\/strong> (social topic input); <strong>Operations \/ EHS<\/strong> (operational impact validation); <strong>Risk Management<\/strong> (financial risk overlay). Optional but recommended additions: legal counsel (regulatory topic input), procurement (supply chain materiality), customer-facing function (customer-stakeholder input).<\/p><p>For board endorsement, the assessment is typically reported to the <strong>board sustainability committee or risk committee<\/strong> for review and endorsement, then to the full board for formal adoption. Some SET-listed companies use a two-stage endorsement: management steering committee approves the methodology and matrix, board sustainability committee adopts the register, full board endorses for disclosure publication. Othello&#8217;s methodology document records the endorsement chain for audit-defensibility.<\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.08<\/span><span>How does the materiality output feed into the 56-1 and sustainability report?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The double-materiality register is the architectural foundation of the entire disclosure cycle. <strong>Material topics become disclosure sections<\/strong> \u2014 each highly-material topic gets a dedicated section in 56-1 Part 1.3 (Sustainability Business Development) and in the standalone sustainability report. Topics material on one axis are disclosed with less depth. Topics not material are referenced but not full-section disclosed. The topic-to-disclosure mapping is delivered as part of the materiality output.<\/p><p>The materiality narrative \u2014 the written record of how the assessment was conducted \u2014 is drafted by Othello to slot directly into <strong>56-1 Part 1.3.2 &#8220;Materiality and Stakeholders&#8221;<\/strong> and the corresponding section of the standalone sustainability report. Bilingual EN\/TH drafted in lockstep. The cross-framework mapping table also drives the GRI Content Index, SASB Index, IFRS S2 climate section scope, and FTSE Russell indicator mapping. See <a href=\"\/esg-advisory\/56-1-one-report-esg\/\" style=\"color: var(--red);\">56-1 service \u2192<\/a> \u00b7 <a href=\"\/esg-advisory\/bilingual-sustainability-reporting\/\" style=\"color: var(--red);\">Bilingual Reporting \u2192<\/a><\/p><\/div><\/details>\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.09<\/span><span>Can Othello respond to a formal RFP for materiality assessment?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Yes. Othello responds to formal procurement processes for materiality assessment from SET-listed corporates, prospective listing applicants, EU-shareholder-influenced Thai issuers, and procurement teams scoping larger ESG advisory engagements. Standard procurement requirements are met: <strong>ISO 17100:2015 certification, ATA + ATC accreditation, GDPR + PDPA compliance, mutual NDA from first email, in-house credentialled methodology owners (GRI 2021 Trainer, IFRS Foundation, AA1000AS ACSAP, ISO 14064 Lead Auditor, TGO Auditor), bilingual stakeholder engagement capability, and SET-listed engagement references available under mutual NDA at procurement stage<\/strong>.<\/p><p>Standard RFP response is <strong>3\u20135 business days<\/strong> for materiality methodology engagements. RFP response covers: methodology approach (GRI 3 + ESRS + IFRS S1 + SASB + AA1000SES alignment), tier recommendation per scenario, in-house bench credentials, stakeholder engagement programme structure, capacity allocation, pricing structure, engagement timeline, and sample matrix structure (anonymised). Quote response on engagement scoping is within one business hour of receipt of source files and signed NDA.<\/p><\/div><\/details>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FINAL CTA -->\n  <section class=\"final-cta\" id=\"contact\">\n    <div class=\"final-cta-content\">\n      <h2>The methodology that <span class=\"display\">drives everything else.<\/span><\/h2>\n      <p>Double materiality. GRI 3 + ESRS + EFRAG IG 1. Five standards aligned. In-house credentialled methodology owners. Mutual NDA from the first email. Quote response within one business hour, Bangkok time.<\/p>\n      <div class=\"ctas\">\n        <a href=\"\/contact\/\" class=\"btn btn-primary\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n          Request Assessment\n        <\/a>\n        <a href=\"\/esg-advisory\/\" class=\"btn btn-outline\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n          Back to ESG Advisory\n        <\/a>\n      <\/div>\n      <div class=\"final-cta-note\">\n        <a href=\"tel:+6628592145\"><b>+66 02-859-2145<\/b><\/a> <span style=\"color: var(--red);\">\u00b7<\/span> <a href=\"mailto:info@othelloshop.com\"><b>info@othelloshop.com<\/b><\/a><br>\n        Unit 12-03, Chartered Square <span style=\"color: var(--red);\">\u00b7<\/span> 152 N Sathon Rd<br>\n        Si Lom <span style=\"color: var(--red);\">\u00b7<\/span> Bang Rak <span style=\"color: var(--red);\">\u00b7<\/span> Bangkok 10500 <span style=\"color: var(--red);\">\u00b7<\/span> Thailand\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <div class=\"footer-line\">\n    ESG Advisory <span class=\"red\">\u00b7<\/span> 1.4 <span class=\"red\">\u00b7<\/span> Materiality Assessment (Double) <span class=\"red\">\u2014<\/span> Othello International \u00b7 Bangkok\n  <\/div>\n\n  <!-- v10 FLOATING MOBILE CTA -->\n  <a href=\"#contact\" class=\"floating-cta\" id=\"ohFloatingCta\" aria-label=\"Request an assessment\">\n    <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n    Request Assessment\n  <\/a>\n\n<\/div>\n<!-- PAGE END -->\n\n<script>\n(function(){\n  if (typeof window === 'undefined' || typeof document === 'undefined') return;\n  var root = document.querySelector('.oth-mat');\n  if (!root) return;\n  var nav = document.getElementById('ohSectionNav');\n  var progressFill = document.getElementById('ohReadingProgress');\n  var fab = document.getElementById('ohFloatingCta');\n  var hero = document.querySelector('.oth-mat .hero');\n  var sections = ['concept','matrix','standards','methodology','bench','deliverables','tiers','faqs','contact']\n    .map(function(id){ return document.getElementById(id); }).filter(Boolean);\n  var navItems = nav ? 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A topic is material if either threshold is met. Required by GRI 3 (2021) and ESRS; increasingly expected by FTSE Russell and institutional investors.\"}},\n        {\"@type\": \"Question\", \"name\": \"How is GRI 3 different from ESRS double materiality?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"GRI 3 Material Topics 2021 emphasises impact materiality as primary lens. ESRS 1 + EFRAG IG 1 is fully balanced double materiality with both axes carrying equal weight. Othello's methodology runs both axes in parallel producing deliverables that satisfy both standards simultaneously.\"}},\n        {\"@type\": \"Question\", \"name\": \"Do Thai SET-listed companies need to run double materiality?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Thai SEC mandate doesn't yet explicitly require double materiality, but FTSE Russell methodology (2026 SET standard), GRI 2021, and IFRS S1\/S2 effectively require it together. Companies running single-axis methodology produce a register incomplete for at least one framework.\"}},\n        {\"@type\": \"Question\", \"name\": \"How is impact materiality assessed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Each topic scored on severity, scope, irremediability, and likelihood. Inputs from GRI 3 sector standards, ESRS topical standards (E1-E5, S1-S4, G1), peer benchmarking, stakeholder input via AA1000SES, expert review by in-house GRI 2021 Certified Trainer. Value chain extension where warranted.\"}},\n        {\"@type\": \"Question\", \"name\": \"How is financial materiality assessed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Each topic scored on financial magnitude, likelihood, and timeframe (short\/medium\/long). Inputs from IFRS S1, IFRS S2 Climate, SASB Materiality Map, TCFD-aligned climate risk categories, enterprise risk register. Cross-checked with CFO office and risk management function.\"}},\n        {\"@type\": \"Question\", \"name\": \"How often should materiality be refreshed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Standard practice is full refresh every 2-3 years with annual touch-point validation. Earlier refresh warranted for major strategy\/sector pivot, M&A integration, new framework standards, or significant external events.\"}},\n        {\"@type\": \"Question\", \"name\": \"Who should be on the materiality steering committee?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Typically: Chief Sustainability Officer (chair), IR, CFO, Corporate Secretary, HR, EHS, Risk Management. Endorsement chain: management committee approves methodology, board sustainability committee adopts register, full board endorses for disclosure. Recorded in methodology document for audit-defensibility.\"}},\n        {\"@type\": \"Question\", \"name\": \"How does materiality feed into the 56-1 and sustainability report?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Material topics become disclosure sections. Highly material topics get dedicated sections in 56-1 Part 1.3 and standalone sustainability report. Materiality narrative slots directly into 56-1 Part 1.3.2. Cross-framework mapping drives GRI Content Index, SASB Index, IFRS S2 scope, and FTSE indicator mapping.\"}},\n        {\"@type\": \"Question\", \"name\": \"Can Othello respond to a formal RFP for materiality assessment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Standard RFP response 3-5 business days. ISO 17100, ATA, ATC, GDPR, PDPA, mutual NDA, in-house credentialled methodology owners (GRI 2021 Trainer, IFRS Foundation, AA1000AS ACSAP, ISO 14064 Lead Auditor, TGO Auditor), bilingual stakeholder engagement, SET-listed references available at procurement stage.\"}}\n      ]\n    }\n  ]\n}\n<\/script>\n\n\n\n\n<!-- othello-seo:cluster-links -->\n<h2>Related ESG disclosure & reporting services<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/\">ESG Advisory<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/56-1-one-report-esg-section\/\">56-1 ONE REPORT ESG SECTION<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/climate-ifrs-s2-2\/\">IFRS S2 Climate Disclosure<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/form-69-1-registration-statements\/\">Form 69-1 IPO Filing<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/disclosure-remediation\/\">Disclosure Remediation<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/eu-taxonomy\/\">EU-TAXONOMY<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Two Axes The Matrix 5 Standards 6 Phases The Bench Deliverables 3 Tiers FAQs Request Assessment ESG ADVISORY \u00b7 1.4 \u00b7 MATERIALITY ASSESSMENT \u00b7 DOUBLE METHODOLOGY GRI 3 (2021) \u00b7 ESRS + EFRAG IG 1 \u00b7 AA1000SES stakeholder engagement Home\/ESG Advisory\/Materiality Assessment (Double) \u2605 METHODOLOGICAL FOUNDATION \u00b7 COLUMN 01 \u00b7 1.4 Double materiality. Two axes. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"Materiality Assessment (Double) | Othello International","_yoast_wpseo_metadesc":"Materiality Assessment (Double) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","_yoast_wpseo_focuskw":"materiality assessment (double)","_yoast_wpseo_canonical":"","rank_math_title":"Materiality Assessment (Double) | Othello International","rank_math_description":"Materiality Assessment (Double) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","rank_math_focus_keyword":"materiality assessment (double)","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","footnotes":"","rank_math_robots":["index"]},"class_list":["post-30557","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=30557"}],"version-history":[{"count":3,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30557\/revisions"}],"predecessor-version":[{"id":31420,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30557\/revisions\/31420"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=30557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}