Materiality Assessment Stakeholder Survey

Internal Stakeholder Survey — Guidance Note

This survey is for employees, management, and board members. You are assessing: (a) how significant each ESG topic is to your organisation's performance and strategy, and (b) how significantly your organisation's activities impact each issue. Rate from 1 (low) to 5 (high) on both dimensions.

External Stakeholder Survey — Guidance Note

This survey is for investors, customers, suppliers, community members, and NGOs. You are assessing: (a) how important each ESG topic is to your decisions and interests, and (b) how significantly this organisation's activities affect this issue. Rate from 1 (low) to 5 (high).

How to Calculate Double Materiality

Combine internal and external survey responses. For each topic, calculate: Financial Materiality = average of internal Q-column A scores. Impact Materiality = average of internal Q-column B scores + external Q-column B scores. Topics scoring High on either dimension are considered material.

Materiality Priority Matrix — 25 ESG Topics

#	ESG Topic	GRI Reference	BRSR Principle	Double Materiality Threshold	Priority Level
1	Climate change & GHG emissions	GRI 305	P6	Both Fin + Impact ≥3	HIGH
2	Energy management	GRI 302	P6	Fin ≥3 OR Impact ≥3	HIGH
3	Water stewardship	GRI 303	P6	Fin ≥3 OR Impact ≥3	MED
4	Waste & circular economy	GRI 306	P2, P6	Impact ≥3	MED
5	Biodiversity & land use	GRI 304	P6	Impact ≥4	MED
6	Supplier environmental practices	GRI 308	P2, P6	Fin ≥3	MED
7	Employee health & safety	GRI 403	P3	Both ≥3	HIGH
8	Training & skills development	GRI 404	P3	Fin ≥3	MED
9	Diversity, equity & inclusion	GRI 405	P3	Impact ≥3	MED
10	Human rights & forced labour	GRI 408, 409	P5	Impact ≥4	HIGH
11	Child labour prevention	GRI 408	P5	Impact ≥4	HIGH
12	Supply chain labour standards	GRI 407–414	P5	Impact ≥3	MED
13	Community impact & development	GRI 413	P8	Impact ≥3	MED
14	Local economic development	GRI 203	P8	Fin ≥2	LOW
15	Customer health & safety	GRI 416	P9	Both ≥3	HIGH
16	Data privacy & cybersecurity	GRI 418	P9	Fin ≥4	HIGH
17	Anti-corruption & ethics	GRI 205	P1	Both ≥3	HIGH
18	Board governance & accountability	GRI 2-9 to 2-21	P1	Fin ≥4	HIGH
19	Executive pay & transparency	GRI 2-19, 2-20	P1	Fin ≥3	MED
20	Product quality & safety	GRI 416	P2, P9	Both ≥3	HIGH
21	Responsible marketing & labelling	GRI 417	P9	Impact ≥3	MED
22	Access & affordability	GRI 203	P8	Impact ≥4	LOW
23	Climate risk & resilience (TCFD)	GRI 201-2	P6	Fin ≥4	HIGH
24	Sustainable finance & green investment	GRI 201	P6	Fin ≥3	MED
25	Innovation & technology for sustainability	GRI 201	P2	Fin ≥3	MED