{"id":31019,"date":"2026-05-23T16:40:23","date_gmt":"2026-05-23T16:40:23","guid":{"rendered":"https:\/\/www.othellointernational.com\/esg-advisory\/materiality-assessment\/"},"modified":"2026-07-21T11:30:02","modified_gmt":"2026-07-21T11:30:02","slug":"materiality-assessment","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/esg-advisory\/materiality-assessment\/","title":{"rendered":""},"content":{"rendered":"<style>.ico{display:inline-block;vertical-align:-.18em;flex:none;color:inherit}.eyebrow .ico{vertical-align:-.16em;margin-right:8px;opacity:.92}\r\n@import 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.facts{grid-template-columns:repeat(2,1fr)}\r\n.oth-sub .contact{grid-template-columns:repeat(2,1fr)}\r\n}\r\n@media (max-width:600px){\r\n.oth-sub .wrap{padding:0 22px}\r\n.oth-sub .hero,.oth-sub .body,.oth-sub .cta{padding:56px 0}\r\n.oth-sub .facts,.oth-sub .contact{grid-template-columns:1fr}\r\n.oth-sub h1{font-size:clamp(28px,8vw,38px)}\r\n}\r\n<\/style>\r\n<div class=\"oth-sub\">\r\n<div class=\"bcrumb\"><div class=\"wrap\"><a href=\"\/th\/\">\u0e2b\u0e19\u0e49\u0e32\u0e2b\u0e25\u0e31\u0e01<\/a><span class=\"sep\">\/<\/span><a href=\"\/th\/esg-advisory\/\">\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19 ESG<\/a><span class=\"sep\">\/<\/span><b>Materiality Assessment Advisory<\/b><\/div><\/div>\r\n<section class=\"hero\"><div class=\"wrap\"><div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M3.85 8.62a4 4 0 0 1 4.78-4.77 4 4 0 0 1 6.74 0 4 4 0 0 1 4.78 4.78 4 4 0 0 1 0 6.74 4 4 0 0 1-4.77 4.78 4 4 0 0 1-6.75 0 4 4 0 0 1-4.78-4.77 4 4 0 0 1 0-6.76Z\" \/> <path d=\"m9 12 2 2 4-4\" \/><\/svg>ESG Advisory \u00b7 Materiality<\/div><h1>Double <em>materiality assessment<\/em> aligned to GRI Universal Standards 2021 and IFRS S1.<\/h1><p class=\"lead\">Materiality assessment under <strong>GRI Universal Standards 2021<\/strong> requires both <em>impact materiality<\/em> (impacts on people and environment) and <em>financial materiality<\/em> (impacts on enterprise value). IFRS S1 requires financial materiality. FTSE Russell rewards companies that disclose both. Othello prepares the bilingual materiality matrix and supporting documentation.<\/p><div class=\"cta-row\"><a href=\"\/th\/contact\/\" class=\"btn btn-p\">\u0e02\u0e2d\u0e43\u0e1a\u0e40\u0e2a\u0e19\u0e2d\u0e23\u0e32\u0e04\u0e32<\/a><a href=\"#contact\" class=\"btn btn-o\">Engagement Brief<\/a><\/div><div class=\"facts\"><div class=\"oth-fact\"><div class=\"oth-fact-val\">2<\/div><div class=\"oth-fact-lbl\">Materiality dimensions<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">GRI USS<\/div><div class=\"oth-fact-lbl\">2021 standard<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">IFRS S1<\/div><div class=\"oth-fact-lbl\">Aligned<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32<\/div><div class=\"oth-fact-lbl\">Thai-English matrix<\/div><\/div><\/div><\/div><\/section>\r\n<section class=\"body\"><div class=\"wrap\"><div class=\"oth-block\"><div class=\"oth-block-tag\">Method<\/div><h2 class=\"oth-block-h2\">How double materiality is constructed<\/h2><div class=\"oth-block-body\"><p>The materiality assessment workflow at Othello has four stages: <strong>topic universe identification<\/strong> (drawn from GRI sector standards, IFRS S2, FTSE Russell themes, and peer benchmarking), <strong>stakeholder engagement<\/strong> (typically including investors, employees, suppliers, communities, regulators), <strong>impact and financial materiality scoring<\/strong> on a two-axis matrix, and <strong>validation<\/strong> with internal sustainability and finance leadership.<\/p><\/div><\/div><div class=\"oth-block\"><div class=\"oth-block-tag\">Output<\/div><h2 class=\"oth-block-h2\">Bilingual materiality matrix as published disclosure<\/h2><div class=\"oth-block-body\"><p>The deliverable is the <strong>bilingual materiality matrix<\/strong> ready for inclusion in the sustainability report and the 56-1 One Report ESG section. The matrix is supported by methodology disclosure (how impact and financial materiality were scored), stakeholder list (anonymized where confidentiality required), and the topic-prioritization narrative.<\/p><p>For listed companies under FTSE Russell methodology from 2026, the materiality matrix becomes a <em>direct input<\/em> to indicator weighting at the company level.<\/p><\/div><\/div><div class=\"oth-block\"><div class=\"oth-block-tag\">Re-assessment<\/div><h2 class=\"oth-block-h2\">How often materiality is refreshed<\/h2><div class=\"oth-block-body\"><p>Best practice \u2014 and FTSE Russell expectation \u2014 is <strong>materiality refresh every two to three years<\/strong>, with annual reconfirmation. Full re-assessment is triggered by material business changes (M&#038;A, new geographies, new product lines) or material regulatory changes (such as the 2026 SET-FTSE transition).<\/p><\/div><\/div><\/div><\/section>\r\n<section class=\"cta\" id=\"contact\"><div class=\"wrap\"><div class=\"cta-eye\"><span class=\"dot\"><\/span> Bench active \u00b7 Bangkok \u00b7 GMT+7<\/div><h2>Send the document. <em>NDA from the first email.<\/em><\/h2><p>Quote response within one business hour. Mutual NDA standard, ISO 17100 workflow, 2M+ words\/month capacity.<\/p><div class=\"contact\"><div class=\"cc-cell\"><div class=\"l\">Telephone<\/div><div class=\"v\"><a href=\"tel:+6628592145\">+66 02-859-2145<\/a><\/div><div class=\"s\">Mon-Fri \u00b7 09:00-18:00 ICT<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">\u0e2d\u0e35\u0e40\u0e21\u0e25<\/div><div class=\"v\"><a href=\"mailto:info@othelloshop.com\">info@othelloshop.com<\/a><\/div><div class=\"s\">NDA \u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2d\u0e35\u0e40\u0e21\u0e25\u0e09\u0e1a\u0e31\u0e1a\u0e41\u0e23\u0e01<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19<\/div><div class=\"v\">\u0e22\u0e39\u0e19\u0e34\u0e15 12-03 \u0e2d\u0e32\u0e04\u0e32\u0e23 Chartered Square<\/div><div class=\"s\">152 N Sathon Rd \u00b7 Bang Rak<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">City<\/div><div class=\"v\">\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e2f 10500<\/div><div class=\"s\">Thailand \u00b7 GMT+7<\/div><\/div><\/div><\/div><\/section>\r\n<div class=\"footline\">\u0e01\u0e32\u0e23\u0e41\u0e1b\u0e25\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e40\u0e17\u0e04\u0e19\u0e34\u0e04 <span class=\"r\">\u00b7<\/span> \u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19 ESG <span class=\"r\">\u2014<\/span> Othello International \u00b7 Bangkok<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Home\/ESG Advisory\/Materiality Assessment Advisory ESG Advisory \u00b7 Materiality Double materiality assessment aligned to GRI Universal Standards 2021 and IFRS S1. Materiality assessment under GRI Universal Standards 2021 requires both impact materiality (impacts on people and environment) and financial materiality (impacts on enterprise value). IFRS S1 requires financial materiality. FTSE Russell rewards companies that disclose both. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":30280,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"Double Materiality Assessment Thailand | Othello","_yoast_wpseo_metadesc":"Double materiality assessments for SET-listed Thai companies \u2014 pinpoint impact and financial topics for IFRS S1\/S2, GRI and CSRD. 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