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Double materiality, KPIs, and strategies

Sustainability

Making sustainability measurable – strategically, regulatorily, and economically sound

The demands placed on companies in the area of sustainability are constantly increasing—not only due to social and political pressure, but also due to binding legal requirements such as the Corporate Sustainability Reporting Directive (CSRD). These require companies to report transparently on the environmental and social impacts of their business activities.

 

A key tool for meeting these requirements is the double materiality analysis. It combines two perspectives:

  • Inside-out: What impact does the company have on the environment and society?
  • Outside-in: Which sustainability issues influence the economic situation and future viability of the company?

The Kunststoff-Institut Lüdenscheid supports you in systematically recording and evaluating these complex interrelationships and translating them into a practice-oriented sustainability strategy.

Our methodological approach
Structured and practical

Step 1: Individual workshop design

Together with your internal sustainability team, we develop a two-day workshop tailored to your industry, your products, and your value chain. The aim is to conduct a structured assessment of the topics defined in the European Sustainability Reporting Standards (ESRS) – always in the context of your business reality.

Step 2: Stakeholder analysis & survey

To determine inside-out materiality, we support you in conducting a compact, targeted stakeholder survey. This is based on a prior stakeholder analysis that identifies and prioritizes relevant stakeholder groups. In this way, we ensure that external perspectives are systematically taken into account in accordance with CSRD requirements.

Step 3: Assessment of financial materiality (“outside-in”)

Using our specially developed evaluation matrix, we analyze which sustainability issues represent potential risks or opportunities for your business model—for example, through regulatory changes, resource availability, or market requirements.

Step 4: Software-supported implementation & online support

We show you how to efficiently use available software solutions to document assessments, involve stakeholders, and prepare results in a comprehensible manner. Our online support provides continuous assistance throughout the process.

Step 5: Consolidation & derivation of strategic fields of action

By systematically evaluating both perspectives, we work with you to identify the issues that really matter. These form the basis for a focused, resource-efficient, and future-oriented sustainability strategy.

Sustainability strategy
Tailored to the plastics industry

Based on the materiality analysis and other well-founded instruments such as the corporate carbon footprint, we develop a holistic sustainability strategy that takes both ecological and economic aspects into account:

  • Analysis of the current situation & definition of goals
    Assessment of the status quo and development of realistic, measurable sustainability goals
  • Action planning & implementation
    Development of concrete measures along your value chain – from material use to production to product responsibility
  • Monitoring & further development
    Sustainability is dynamic. We support you in continuously reviewing and adapting your strategy

Development of key performance indicators –
from strategy to control

A central element of CSRD-compliant sustainability reporting is the structured development of key performance indicators (KPIs) across the four reporting elements:

  • Policy: We support you in formulating clear sustainability principles and guidelines that reflect your strategic direction and serve as a basis for reporting.
  • Metrics: Based on the materiality analysis, we work with you to define quantitative and qualitative key performance indicators that make your progress in the relevant sustainability topics measurable – e.g., CO₂ emissions, recycling rates, energy consumption, or social indicators.
  • Targets: We help you set realistic and ambitious targets that meet both regulatory requirements and your internal ambitions.
  • Actions: For each material topic, we develop concrete action plans with responsibilities, timelines, and resource requirements to effectively implement your sustainability goals.

Your benefits at a glance

  • Regulatory compliance with CSRD and ESRS
  • Strategic clarity through sound materiality analysis
  • Efficient use of resources and CO₂ reduction
  • Competitive advantages through sustainable positioning
  • Industry focus on plastics – practical, technically sound, future-oriented
  • Measurable results through structured KPI development

Sustainable action? Let's talk about it!

Sustainability is not a trend – it is a key success factor for the future. Companies that act strategically today will secure competitive advantages, customer trust, and regulatory compliance tomorrow.
Your next step: rely on sound analysis, structured implementation, and industry-specific expertise. If you want to put your sustainability strategy on a solid footing, we will be happy to support you – from the first workshop to successful implementation.

Dipl.- Ing. Ludger Wueller

Head of Sustainability

+49 2351 1064-177 wueller@kimw.de

Jan Tinz, M.Sc.

Process technology/CO2 accounting

+49 2351 1064-896 tinz@kimw.de

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