What is the materiality mapping?

In this chapter we will explain what the materiality mapping is.

The sustainability topics of AR 16 of ESRS 1 (topic, sub-topic, sub-sub-topics) are not directly linked to the aspects to be reported (disclosure requirements, application requirements and data points) of the ESRS. This link is made via the materiality mapping. This displays the disclosure requirements, application requirements and data points that you mark as material under the sustainability topics of AR 16 of ESRS 1.  

You can of course also use the materiality mapping to change and adapt the disclosure requirements, application requirements and data points for the sustainability topics of AR 16 of ESRS 1 if you wish.  

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