Mapping What Matters: SWM International’s Double Materiality Assessment Completion

As sustainability reporting enters a new era under the EU’s Corporate Sustainability Reporting Directive (CSRD), SWM International is proud to announce the completion of our Double Materiality Assessment (DMA). This achievement marks a critical step in our journey toward full CSRD compliance by 2028. It reflects our commitment to transparency, strategic foresight, and long-term impact.

DMA completion: a mindset shift

Double materiality is more than a reporting requirement: it’s a mindset shift. Under the CSRD framework, companies must assess sustainability topics from two perspectives:

Impact Materiality: “How does our business affect the environment and society?”
Financial Materiality: “How do and will environmental and social issues affect our business?”

This dual approach helps organizations identify the most impactful topics across their value chain—from climate change and biodiversity to working conditions and corporate culture.

Collaboration at the Core

To ensure a robust and inclusive DMA process, SWM International formed a cross-functional working group, supported by sustainability consultancy Ekodev. The journey began with internal training and roundtable discussions to build a shared understanding of sustainability impacts, risks and opportunities. The working group went through a 6-step approach: from diagnosis to conclusion.

From Insight to Action

The DMA process involved evaluating 149 sustainability topics presenting impacts, risks or opportunities: the IROs. Each IRO was scored based on probability, severity, and scope. After the evaluation process the working group identified 27 “Super IROs” across our operations, supply chain, and customer interactions:

10 Environmental
10 Social
6 Governance

These findings will guide the development of key performance indicators and help us monitor progress over a 3–5-year horizon.

What’s Next?

With the DMA completed, our next focus is on defining KPIs for each material topic. These metrics will feed into our ESG reporting systems, our ERP module and external software tools. It will ensure that we’re ready for CSRD, CDP, and other frameworks. The CSRD and other frameworks will apply to SWM International starting in 2028, covering our 2027 reporting. But we’re not waiting until the deadline. By acting early, we’re positioning ourselves for success in a future where sustainability is not just expected, but essential. The DMA is helping us future-proof our business. It’s a strategic tool that empowers us to lead with purpose.

“The DMA is not just a compliance exercise—it’s a strategic catalyst,” says Marc Bettoli, ESG Manager. “It’s helping us uncover new opportunities for positive impact, from decarbonization to eco-design.”