Summit Cosmetics Europe
CSRDCosmétique2025

Summit Cosmetics Europe

Luxury & Cosmetics | Double Materiality

ClientSummit Cosmetics Europe (SCE)
SectorCosmetics
SizeSME (< 100 employees / 3 countries)
Mission typeConsulting
Duration6 months (2025)

Context & objectives

As part of an ESG structuring initiative, SCE sought to conduct a first Double Materiality Assessment to clarify its priority issues and lay the groundwork for future CSRD reporting.

The goal: produce a clear deliverable, directly usable internally, to feed both the ESG strategy, operational roadmaps, and upcoming regulatory obligations.

Our approach

  • 1Review of all ESRS sub-themes (sector + value chain)
  • 2Selection of 14 sustainability issues consolidated around 21 sub-ESRS
  • 3Mapping and scoring of 195 IROs using a standardised assessment grid (~800 criteria)
  • 4Structuring of the double materiality matrix with prioritisation
  • 5Internal working groups to challenge analyses and refine critical impacts/regions
  • 6Action recommendations and roadmap to integrate DMA results into the CSR strategy and prepare the sustainability statement

Key results

Double materiality matrix delivered, structured and aligned with CSRD standards
Clarification of ESG priorities at company and value chain level
Identification of topics to activate in 2026 reporting and workstreams to initiate from 2025
Structuring work appreciated for its clarity, efficiency, and adaptability to an SME

As part of our CSRD journey, we had to structure our double materiality assessment very quickly. BeMaterial stood out from the first conversations. Compared with three other specialist firms, they convinced us through the clarity of their language, their ability to adapt to the size of our SME, and the very clear action plan they proposed. Their support brought real value: agility, transparent and constructive exchanges, practical tools always delivered with proper onboarding, coaching, and timelines that adapted to our needs. The three-person team also brought highly complementary expertise, positive energy in workshops, and a real diversity of perspectives that matched the different profiles within our company. That combination made it easier for each internal stakeholder to understand the issues, see what was needed, and move forward in project mode. The result was a project handled with great seriousness and a high level of reliability. BeMaterial also created real synergy between EcoVadis and CSRD, allowing us to make the most of both systems, our history and our future trajectory. It was particularly effective and smart. Thank you again for your support.

C
Christelle Bonnet
Technical & CSR Director

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