Materiality before metrics
Transparency over complexity
Consistency with adaptability
Decision relevance
Methodology
Rigour you can explain — and defend
HiRO's methodology applies recognised double materiality principles in a structured, transparent way — ensuring assessments are credible, auditable, and decision-relevant.
Design principles
What we mean by double materiality
Impact materiality
Impacts on people and the environment
Financial materiality
Sustainability-related risks and opportunities affecting enterprise value
Structured assessment process
- Context definition
- Issue identification
- Scoring & prioritisation
- Rationale documentation
- Review & coherence check
Scoring and thresholds
HiRO uses multi-factor scoring to support prioritisation (e.g., scale/severity, likelihood/time horizon, scope of exposure). Thresholds are applied transparently to distinguish material from non-material.
CSRD alignment
The methodology is designed to align with CSRD expectations through double materiality, documented judgements, and auditability.
Pricing & optionsFrom methodology to capability
A robust methodology is necessary — but not sufficient. HiRO Core and HiRO Resilience turn methodology into an ongoing capability.