{"id":3609,"date":"2025-09-08T05:11:30","date_gmt":"2025-09-08T03:11:30","guid":{"rendered":"https:\/\/www.planetfanatics.hu\/double-materiality-analysis\/"},"modified":"2025-09-08T05:18:14","modified_gmt":"2025-09-08T03:18:14","slug":"double-materiality-analysis","status":"publish","type":"page","link":"https:\/\/www.planetfanatics.hu\/en\/double-materiality-analysis\/","title":{"rendered":"Double materiality analysis"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Cover” _builder_version=”4.23.1″ use_background_color_gradient=”on” background_color_gradient_direction=”72deg” background_color_gradient_stops=”#699e3c 0%|#cfff60 100%” background_color_gradient_start=”#1bb3eb” background_color_gradient_end=”#25efcb” background_image=”https:\/\/www.planetfanatics.hu\/wp-content\/uploads\/2025\/07\/Untitled-design-4.jpg” custom_padding=”110px|0px|110px|0px” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”60px|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”Arial||||||||” header_text_color=”#486066″ header_font_size=”56px” header_line_height=”1.3em” animation_style=”fade” header_font_size_tablet=”56px” header_font_size_phone=”38px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

Double<\/span> materiality<\/span>
<\/span><\/strong>analysis<\/span><\/span>\u00a0<\/span><\/strong><\/h1>\n

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Sustainability<\/span> is <\/span>complex<\/span>.
<\/span><\/span>To<\/span> know<\/span> what<\/span> to<\/span> focus<\/span> on<\/span> most,
<\/span>it’s<\/span> worth<\/span> setting<\/span> priorities<\/span>.<\/span><\/span>\u00a0<\/span><\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Become a Member Section” _builder_version=”4.16″ background_color=”#fafbfc” custom_padding=”110px|0px|110px|0px” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Arial|500||on|||||” header_2_text_color=”rgba(0,0,0,0.4)” header_2_font_size=”16px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” custom_margin=”||20px|” saved_tabs=”all” locked=”off” global_colors_info=”{}”]<\/p>\n

Double Materiality<\/h2>\n

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One<\/span> of <\/span>the<\/span> most <\/span>important<\/span>, <\/span>mandatory<\/span> elements<\/span> of <\/span>the<\/span> sustainability<\/span> reports<\/span> regulated<\/span> in <\/span>the<\/span> Accounting <\/span>Act<\/span> (<\/span>based<\/span> on<\/span> the<\/span> ESRS standard) is <\/span>the<\/span> double<\/span> materiality<\/span> analysis<\/span>. <\/span>This<\/span> is <\/span>the<\/span> point<\/span> where<\/span> the<\/span> company<\/span> not<\/span> only<\/span> examines<\/span> its<\/span> impact<\/span> on<\/span> the<\/span> world<\/span>, <\/span>but<\/span> also<\/span> how<\/span> the<\/span> world<\/span> impacts<\/span> it<\/span> back.<\/span><\/span>\u00a0<\/span><\/p>\n

[\/et_pb_text][et_pb_button button_url=”mailto:mail@planetfanatics.hu?subject=Aj\u00e1nlatk\u00e9r\u00e9s:%20Kett\u0151s%20l\u00e9nyegess\u00e9gi%20elemz\u00e9s” url_new_window=”on” button_text=”Request an offer” button_alignment=”right” _builder_version=”4.23.1″ custom_button=”on” button_text_size=”14px” button_text_color=”#74aa41″ button_bg_color=”#ffffff” button_border_width=”0px” button_border_radius=”5px” button_font=”Arial|600||on|||||” button_use_icon=”off” background_layout=”dark” custom_margin=”|||” custom_padding=”12px|36px|12px|36px” animation_style=”fade” animation_delay=”200ms” box_shadow_style=”preset1″ box_shadow_blur=”16px” box_shadow_color=”rgba(0,0,0,0.16)” button_letter_spacing_hover=”0″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”on” button_letter_spacing__hover=”0″ button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.23.1″ _module_preset=”default” collapsed=”off” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Arial|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” header_5_font=”Arial||||||||” header_5_text_color=”#74aa41″ global_colors_info=”{}”]<\/p>\n

What<\/span> do<\/span> we<\/span> offer<\/span>?<\/span><\/span>\u00a0<\/span><\/strong><\/h5>\n

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With decades of experience, a full range of services, and a human touch, Planet Fanatics’ Network helps companies become the engine of solutions rather than part of the problems.<\/span>\u00a0<\/span><\/p>\n

The strategy we create together:<\/span>\u00a0<\/span><\/p>\n

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According<\/span> to<\/span> the<\/span> ESRS standard, <\/span>every<\/span> report<\/span> must <\/span>contain<\/span> this<\/span> analysis<\/span>, <\/span>during<\/span> which<\/span> the<\/span> company<\/span><\/span>:<\/span><\/span>\u00a0<\/span><\/p>\n

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  • maps<\/span> its<\/span> actual<\/span> and <\/span>potential<\/span> impacts<\/span> on<\/span> people<\/span> and <\/span>the<\/span> environment<\/span><\/span>\u00a0<\/span><\/li>\n
  • and <\/span>identifies<\/span> the<\/span> risks<\/span> and <\/span>opportunities<\/span> that<\/span> may<\/span> also<\/span> be <\/span>significant<\/span> from<\/span> a <\/span>financial<\/span> point<\/span> of <\/span>view<\/span><\/span>.<\/li>\n<\/ul>\n

    However<\/span>, <\/span>the<\/span> double<\/span> materiality<\/span> analysis<\/span> is <\/span>much<\/span> more <\/span>than<\/span> a standard <\/span>element<\/span>:<\/span><\/span>\u00a0<\/span><\/p>\n

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    • it<\/span> helps<\/span> to<\/span> identify<\/span> business <\/span>opportunities<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
    • it<\/span> supports<\/span> strategic<\/span> decisions<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
    • it<\/span> promotes<\/span> transparent<\/span> and <\/span>comparable<\/span> reporting<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
    • it<\/span> provides<\/span> a <\/span>basis<\/span> for<\/span> the<\/span> risk<\/span> management <\/span>system<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
    • it<\/span> strengthens<\/span> stakeholder <\/span>relationships<\/span>.<\/span><\/span>\u00a0<\/span><\/li>\n<\/ul>\n

      [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Arial|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” header_5_font=”Arial||||||||” header_5_text_color=”#74aa41″ global_colors_info=”{}”]<\/p>\n

      How<\/span> do<\/span> we<\/span> work<\/span>?<\/span><\/span>\u00a0<\/span><\/strong><\/h5>\n

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      The <\/span>purpose<\/span> of <\/span>the<\/span> double<\/span> materiality<\/span> analysis<\/span> is <\/span>to<\/span> define<\/span> the<\/span> double<\/span> materiality<\/span> matrix<\/span>. <\/span>This<\/span> is a 6-step <\/span>process<\/span>, <\/span>during<\/span> which<\/span>:<\/span><\/span>\u00a0<\/span><\/p>\n

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      • relevant<\/span> topics<\/span> are<\/span> selected<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
      • actual<\/span> and <\/span>potential<\/span> negative<\/span> and <\/span>positive<\/span> impacts<\/span>, <\/span>risks<\/span> and <\/span>opportunities<\/span> are<\/span> identified<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
      • these<\/span> impacts<\/span>, <\/span>risks<\/span> and <\/span>opportunities<\/span> are<\/span> assessed<\/span> with<\/span> the<\/span> involvement<\/span> of <\/span>internal<\/span> and external <\/span>stakeholders<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
      • the<\/span> thresholds<\/span> of <\/span>the<\/span> double<\/span> materiality<\/span> matrix<\/span> are<\/span> determined<\/span> along<\/span> the<\/span> point<\/span> values<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
      • the<\/span> material<\/span> topics<\/span> (<\/span>the<\/span> basis<\/span> of <\/span>the<\/span> sustainability<\/span> report<\/span>) <\/span>are<\/span> determined<\/span> based<\/span> on<\/span> the<\/span> matrix<\/span>,<\/span><\/span>\u00a0<\/span><\/li>\n
      • and <\/span>the<\/span> material<\/span> topics<\/span> are<\/span> finalized<\/span> with<\/span> management <\/span>approval<\/span>.<\/span><\/span>\u00a0<\/span><\/li>\n<\/ul>\n

        [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.23.1″ _module_preset=”default” collapsed=”off” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/www.planetfanatics.hu\/wp-content\/uploads\/2025\/08\/7.jpg” title_text=”7″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Poppins|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” header_5_font=”Arial||||||||” header_5_text_color=”#74aa41″ global_colors_info=”{}”]<\/p>\n

        This<\/span> service is <\/span>ideal<\/span> for<\/span> those<\/span> who<\/span>\u2026<\/span><\/span>\u00a0<\/span><\/strong><\/h5>\n

        [\/et_pb_text][et_pb_text _builder_version=”4.23.1″ text_font=”Arial||||||||” text_text_color=”#486066″ text_font_size=”15px” text_line_height=”1.8em” header_font=”||||||||” global_colors_info=”{}”]<\/p>\n

          \n
        • \n

          are subject to the Accounting Act and are obliged to report,<\/span>\u00a0<\/span><\/p>\n<\/li>\n

        • \n

          would like to present their sustainability risks and impacts in a well-founded and transparent manner,<\/span>\u00a0<\/span><\/p>\n<\/li>\n

        • \n

          would like to prepare their risk analysis and risk management system by examining the entire value chain,<\/span>\u00a0<\/span><\/p>\n<\/li>\n

        • \n

          or who are looking for a credible basis for strategic planning that is certified by internal and external stakeholders.<\/span>\u00a0<\/span><\/p>\n<\/li>\n<\/ul>\n

          [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Arial|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” global_colors_info=”{}”]<\/p>\n

          What<\/span> results<\/span> can<\/span> you<\/span> expect<\/span>?<\/span><\/span>\u00a0<\/span><\/h3>\n

          [\/et_pb_text][et_pb_text _builder_version=”4.23.1″ text_font=”Arial||||||||” text_text_color=”#486066″ text_font_size=”15px” text_line_height=”1.8em” header_font=”||||||||” global_colors_info=”{}”]<\/p>\n

          The Planet Fanatics’ Network team delivers an <\/span>analysis<\/span> and <\/span>complete<\/span> documentation<\/span> that<\/span>:<\/span><\/span>\u00a0<\/span><\/p>\n

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          • \n

            complies with the ESRS regulations (thus fulfilling the requirements of the Accounting Act),<\/span>\u00a0<\/span><\/p>\n<\/li>\n

          • \n

            supports the preparation of the sustainability report and the related audit process,<\/span>\u00a0<\/span><\/p>\n<\/li>\n

          • \n

            and serves as a real compass for the company’s sustainability decisions.<\/span>\u00a0<\/span><\/p>\n<\/li>\n<\/ul>\n

            [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Partnereink” _builder_version=”4.16″ custom_padding=”110px|0px|110px|0px” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_text_align=”center” header_3_font=”Poppins|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” text_orientation=”center” global_colors_info=”{}”]<\/p>\n

            Those<\/span> who<\/span> have<\/span> already<\/span> chosen<\/span> us<\/span><\/span>\u00a0<\/span><\/h3>\n

            [\/et_pb_text][et_pb_text admin_label=”Sz\u00f6veg” _builder_version=”4.23.1″ text_font=”Arial||||||||” text_text_color=”#486066″ text_font_size=”15px” text_line_height=”1.8em” header_font=”||||||||” global_colors_info=”{}”]<\/p>\n

            Since<\/span> the<\/span> standard <\/span>came<\/span> into<\/span> force<\/span>, <\/span>we<\/span> have<\/span> supported<\/span> the<\/span> double<\/span> materiality<\/span> processes<\/span> of <\/span>the<\/span> following<\/span> partners<\/span>:<\/span><\/span>\u00a0<\/span><\/p>\n

            [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.planetfanatics.hu\/wp-content\/uploads\/2025\/08\/PARTNERS-3.png” title_text=”PARTNERS (3)” url_new_window=”on” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” admin_label=”westend” _builder_version=”4.23.1″ animation_style=”fade” border_width_all=”1px” border_color_all=”rgba(51,51,51,0.14)” locked=”off” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.planetfanatics.hu\/wp-content\/uploads\/2025\/08\/15-1.jpg” title_text=”15″ url=”https:\/\/www.eon.hu\/hu\/rolunk\/fenntarthatosag.html” url_new_window=”on” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” admin_label=”eon” _builder_version=”4.23.1″ animation_style=”fade” border_width_all=”1px” border_color_all=”rgba(51,51,51,0.14)” locked=”off” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.planetfanatics.hu\/wp-content\/uploads\/2025\/08\/PARTNERS.jpg” title_text=”PARTNERS” url=”https:\/\/mome.hu\/hu\/zero” url_new_window=”on” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” admin_label=”westend” _builder_version=”4.23.1″ animation_style=”fade” border_width_all=”1px” border_color_all=”rgba(51,51,51,0.14)” locked=”off” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Poppins|600|||||||” header_3_text_color=”#74aa41″ header_3_font_size=”36px” header_3_line_height=”1.4em” header_5_font=”Arial||||||||” header_5_text_color=”#74aa41″ global_colors_info=”{}”]<\/p>\n

            Let’s<\/span> work<\/span> together<\/span> for<\/span> your<\/span> company’s<\/span> success<\/span>!<\/span><\/span>\u00a0<\/span><\/strong><\/h5>\n

            [\/et_pb_text][et_pb_text admin_label=”Sz\u00f6veg” _builder_version=”4.23.1″ text_font=”Arial||||||||” text_text_color=”#486066″ text_font_size=”15px” text_line_height=”1.8em” header_font=”||||||||” global_colors_info=”{}”]<\/p>\n

            If you think you need us, we are here to support your company in becoming more sustainable and inclusive. Request a quote tailored to your company’s needs or let’s discuss the possibilities in a free half-hour online consultation.<\/span>\u00a0<\/span><\/p>\n

            Our phone number: +3630 444 1067<\/span>\u00a0<\/span><\/p>\n

            Our e-mail address: mail@planetfanatics.hu<\/span>\u00a0<\/span><\/p>\n

            sustainability. innovation. impact.<\/span>\u00a0<\/span><\/p>\n

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              Double materiality analysis\u00a0Sustainability is complex. To know what to focus on most, it’s worth setting priorities.\u00a0Double MaterialityOne of the most important, mandatory elements of the sustainability reports regulated in the Accounting Act (based on the ESRS standard) is the double materiality analysis. This is the point where the company not only examines its impact on […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/pages\/3609"}],"collection":[{"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/comments?post=3609"}],"version-history":[{"count":2,"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/pages\/3609\/revisions"}],"predecessor-version":[{"id":3613,"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/pages\/3609\/revisions\/3613"}],"wp:attachment":[{"href":"https:\/\/www.planetfanatics.hu\/en\/wp-json\/wp\/v2\/media?parent=3609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}