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Guide your company’s sustainability journey
The degree to which companies measure and manage what is material to their business.
The assessment measures the maturity of non-financial/sustainability management processes in two
parts: I. materiality analysis and II. management of key metrics. In Part I., the questions refer to how robust and credible the analysis of material issues is, which has an effect on companies` resource allocation and management maturity.
In Part II. questions refer to 3 categories:
All questions are graded on a scale of five ranging from 0 to 4 points according to maturity levels defined for each question. In the final maturity rate, Part I. has a weight of 25% and Part II., a weight of 75%.
Components of Maturity
We distinguish four components of maturity:
The assessment measures the integration of non-financial/sustainability management processes in three parts: III. strategic integration of sustainability, IV. sustainability governance and V. capacity building for integration.
All questions are graded on a scale of five ranging from 0 to 4 points according to maturity levels defined for each question.
In the final integration rate, Part III has a weight of 44%, Part IV 23%, while Part V 33% according to the number of questions for each part.
Sustainability management maturity and integration belong together. The chart below presents the elements of the MIA assessment and how they link to each other.
The degree to which sustainability and material stakeholder expectations are embedded into strategic management and into all divisions of the organisational structure.
1 These are 1) Purpose of your materiality assessment; 2) Level and scope; 3) Stakeholder mapping; 4) Issue identification; 5) Issue prioritization;
6) Representation of material topics; 7) Validation of internal issue prioritization; 8) Review regularity
2 These are: 1) Targets for KPIs in key metrics; 2) KPIs for key metrics; 3) Management system to control, manage and measure performance;
4) Key metric in employee performance management