Two lenses. One assessment.
Double materiality means looking both ways at once. Palau runs both in the same place, so a topic only has to matter from one side to land in scope.
Impact materiality
How your company affects people and the planet, across environment, social, and governance topics.
Financial materiality
How those same topics affect your business: risks to manage, opportunities to take.
If a topic is material on either side, it's in. That's what you report on.
See what's material at a glance
Score every topic on both axes. Anything that crosses a threshold is in scope. No topic slips through.
- Environment
- Social
- Governance
Illustrative. Your matrix is built from your own assessment.
Every ESG topic, in one place
Environment, social, and governance. Palau walks you through each one and records the call you make on it.
Environment
- Climate change
- Energy & emissions
- Pollution & air quality
- Water & marine resources
- Biodiversity & ecosystems
- Waste & circular economy
- Land use & deforestation
Social
- Own workforce
- Workers in the value chain
- Health & safety
- Diversity, equity & inclusion
- Human rights
- Affected communities
- Consumers & end-users
Governance
- Business conduct & ethics
- Anti-corruption & bribery
- Board & oversight
- Risk management
- Data privacy & security
- Responsible procurement
Your assessment sets your reporting scope
The topics you land on flow straight into Reporting: no re-keying, no separate spreadsheet deciding what's in. Decide once, report on exactly that.
See Reporting
Start with what's material
A pilot runs your assessment on your own topics and entities.