CSR strategy
Maturity assessment, double materiality, group policy, roadmap: we work with senior management to build CSR that is useful and serves business performance.
Focus · Double materiality
It answers a question every company asks itself: of all the sustainability issues, which ones really matter to us? Two perspectives meet: what the company does to the world, impact materiality, and what the world does to its performance, financial materiality.
For a large company, it underpins CSRD reporting. For an SME, it turns CSR from a list of good intentions into a strategy built on what really matters. The method stays the same; only the depth adapts.
The objective
Decide where to act first, and give the whole CSR approach a clear direction.
Topics assessed
The ESRS sub-topics relevant to your sector and value chain, without covering everything for the sake of it.
Stakeholders
Senior management and a few key contacts, through interviews and workshops.
Scoring
A focused grid that senior management can read, separating impacts, risks and opportunities.
The deliverable
A matrix, priorities and an actionable roadmap that feed into your policies and action plan.
Click a topic to see its impacts, risks and opportunities. Move the threshold to see what becomes material.
Fictional example: an industrial SME. Real scores are built with you.
E1 · Environment
IMPACT
Emissions from processes and freight transport.
RISK
Rising energy and carbon costs.
OPPORTUNITY
A low-carbon offering that customers expect.
WHAT IT LEADS TO
Carbon footprint and reduction pathway.
Activities, value chain, stakeholders: materiality starts from the business.
The ESRS sub-topics reviewed, and those that apply to you selected.
Each IRO identified and scored, then challenged in internal working groups.
A prioritised matrix, recommendations and a roadmap linked to your strategy.
Client case study
International supplier of raw materials for the cosmetics industry
SME with fewer than 100 employees, operating in 3 countries · 2025
An SME's first double materiality analysis, to prepare its strategy and reporting.
“We needed to structure our double materiality analysis quickly.” · CSR department
14
sustainability topics selected
21
ESRS sub-topics
195
impacts, risks and opportunities scored
≈ 800
criteria in the scoring grid
7
double materiality analyses carried out in 2025
Four entry points
Assess maturity, identify gaps, prioritise key actions. A clear view of what is in place, what is missing, and the quick wins to go after.
Who it's for
A company just getting started, or one that wants to take stock before investing.
What you get
Client reference · Groupe Valtus · maturity assessment and CSR roadmap
Frequently asked questions
No. Every company benefits from knowing which issues really matter to it. For an SME, we adapt the depth: less exhaustive, just as rigorous, and a roadmap you can actually implement.
Three to six months for a double materiality analysis, depending on the depth chosen and your teams' availability for workshops.
It gives direction to the policies and action plan that the assessment reviews, and avoids spreading effort over secondary issues. Each approach feeds the other.
The maturity assessment shows where your approach stands. Double materiality shows what it should focus on. The two are often combined: we help you choose the order during an initial call.
Initial call
Thirty minutes with a partner to see where you stand and choose where to start: maturity assessment, double materiality or roadmap.