ESA’s double materiality matrix

In line with the Corporate Sustainable Reporting Directive (CSRD), ESA conducted a double materiality assessment (DMA) across the agency’s value chain and activities to identify and evaluate sustainability impacts, risks and opportunities.

The assessment looks in two directions at once:

• From ESA outwards - how our activities affect the environment and society
• From the world inwards - how environmental and societal changes affect ESA's mission, operations and resilience

As part of the process, a double materiality matrix is created to better visualise sustainability topics material for ESA and its stakeholders.

Although ESA is not formally required to report according to the CSRD, we strive for alignment with the European regulation. This would allow us to share a common language with our stakeholders, to create credibility by demonstrating accountability and to provide a structured framework to identify what are the main material impacts that need improvement. The double materiality matrix aids in comprehensive decision-making to align with our long-term sustainability strategy and stakeholders’ expectations.

How we built the matrix

The matrix is grounded in the voices of those closest to our work. Through interviews and surveys, we engaged seven stakeholder groups:

• ESA staff
• Member States
• national space agencies
• industry and operators
• academia
• civil society organisations (NGOs)
• general public

Participants helped shape the list of sustainability issues to consider, then scored each one to identify priorities.

Those sustainability topics have been classified following the official European Sustainability Reporting Standards (ESRS) and according the ESG (Environment, Social, Governance) framework, while highlighting the ones specific to the space sector.

The scoring of the topic allows us to identify the level of materiality for ESA of the sustainability topics.