ESRS double materiality assessment

In preparation for ESRS reporting starting with the 2025 financial year, Brugger + Partner supported SV Group in its double materiality assessment process. Through a series of workshops, the project team identified the environmental and social impacts of business activities as set out in the ESRS, along with the associated risks and opportunities (IROs) for business success. Brugger + Partner then evaluated the identified IROs. Based on the results of the materiality assessment, the project team conducted a gap analysis, outlining the standard's requirements and providing recommendations for action.