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Summit Cosmetics Europe
CSRDCosmetics2025

Summit Cosmetics Europe

Luxury & cosmetics · Double materiality

Client
Summit Cosmetics Europe (SCE)
Sector
Cosmetics
Size
SME (< 100 employees / 3 countries)
Engagement type
Consulting
Duration
6 months (2025)

Context & objectives

To structure its ESG approach, SCE wanted to carry out its first double materiality analysis, to clarify its priority issues and lay the groundwork for future CSRD reporting.

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

Our approach

  1. Review of all ESRS sub-topics (sector + value chain)
  2. Selection of 14 sustainability topics, covering 21 ESRS sub-topics
  3. Mapping and scoring of 195 IROs using a standardised assessment grid (~800 criteria)
  4. Structuring of the double materiality matrix with prioritisation
  5. Internal working groups to challenge analyses and refine critical impacts/regions
  6. Action recommendations and roadmap to integrate DMA results into the sustainability 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 preparations, 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 made EcoVadis and the CSRD work together, 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.”
Christelle BonnetTechnical & CSR Director

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