Focus your strategy on the sustainability topics that matter most.

Bring stakeholder feedback, business priorities and sustainability topics into one defensible assessment.

Materiality Assessment

“Our materiality assessment became much easier to defend. Every priority is backed by stakeholder evidence, making board discussions far more productive.”

ESG / Corporate Sustainability Lead
Emily Carter

Materiality gets harder when every perspective points somewhere different.

Stakeholders see different priorities

Customers, employees, investors and communities may value different issues, making priorities difficult to align.

Business and impact priorities differ

A topic may impact people or the environment without having the same financial relevance to the business.

Materiality changes over time

Business priorities, stakeholder expectations and regulations evolve, so assessments need to stay current.

A structured workflow for credible materiality

From defining your scope to publishing priorities, bring stakeholders AI and evidence at every step.

[01]
Define your assessment

Set the scope, frameworks and stakeholder groups for your materiality assessment.

Define your assessment
[02]
Build the questionnaire

Start with recommended topics and questions, then customise them to your organisation.

Build the questionnaire
[03]
Collect stakeholder responses

Send assessments to internal and external stakeholders and track responses in one place.

Collect stakeholder responses
[04]
Assess impact and financial materiality

Evaluate each topic from both impact and financial perspectives to build your double materiality view.

Assess impact and financial materiality
[05]
Review & publish priorities

Review the results, approve material topics and use them across strategy and reporting

Review & publish priorities

Make confident decisions around what matters most.

Turn diverse stakeholder perspectives into clear, defensible priorities that guide strategy, reporting and resource allocation.

Focus resources on what matters most

Use stakeholders and business perspectives to separate real priorities from lower impact topics

Focus resources on what matters most
Keep the reasoning behind each material topic

Maintain a clear, evidence based trail from stakeholder input to final approval

Turn materiality into actions

Use approved priorities across sustainability strategy, reporting, targets and investment planning

Turn materiality into actions

What changes after Breathe?

The software is only half the story. Here's what actually changes for the people using it every day.

A clearer way to agree on priorities

With different businesses and stakeholder groups, sustainability priorities are not always the same. A structured materiality process helps bring those perspectives together and gives us a clearer basis for prioritisation.

Group Sustainability Lead
Ishita Banerjee
More structure behind our material topics

Materiality is most useful when the reasoning behind each priority is clear. Bringing stakeholder inputs and business considerations into one process makes the assessment easier to review and explain.

ESG / Corporate Sustainability Lead
Emily Carter

Ready to identify what matters most?

Build evidence-based materiality assessments that align stakeholder expectations with business strategy.