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Materiality Navigator·Professional Services

Which topics should you investigate first?

Choose a business model to see the candidate sustainability topics most likely to need investigation, and why. Then refine the shortlist, work through each topic and record a preliminary screening decision.

This is an industry-informed hypothesis. Your task is to test it against the organisation's impacts, dependencies, risks, opportunities and stakeholder evidence. Industry relevance does not make a topic material.

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Step 1 Choose the business model you are screening

Candidate topics — Professional Services

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions from purchased office electricity, heating and cooling fuels, commuting, business travel, vehicle fleets, cloud computing, software platforms and digital service delivery choices.

How it shows up in this industry

Professional and commercial services firms typically operate city-centre offices, shared workspaces, call centres, regional service hubs, vehicle fleets, cloud environments, collaboration systems and analytics platforms. Client delivery can involve short-notice site travel, international assignments, air and rail travel, taxi and hire-car use, and intensive use of outsourced data centres, making emissions management relevant to both operations and client procurement expectations.

Why it may be material

Climate performance affects tender scoring, supplier carbon disclosure, investor scrutiny, office energy and travel OPEX, technology procurement and access to clients with science-based targets. Emissions reduction can also reduce travel expenditure and improve utilisation, while weak performance can weaken market access in public-sector and large corporate procurement.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Customers / end-users, Employees, Suppliers.
  6. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): City-centre offices, shared workspaces, training rooms, call centres and regional service hubs
  • Process-map item (assets): Cloud environments, enterprise resource planning systems, customer relationship management systems, time-recording tools and collaboration platforms
  • Process-map item (customers): Financial institutions, insurers and asset managers requiring assurance, due diligence, claims, regulatory and operational support
  • Process-map item (emerging_pressures): Mandatory climate, sustainability and transition plan reporting increasing demand for credible assurance and increasing liability for weak assurance
  • Process-map item (emerging_pressures): Investor and procurement pressure for science-based emissions targets, travel reduction, renewable electricity and supplier carbon disclosure

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Customers / end-users
  • Employees
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Resource consumption, waste generation and pollution pathways from offices, call centres, client-site facilities services, cleaning chemicals, consumables, fit-outs, confidential paper, redundant furniture, obsolete electronics and secure destruction chains.

How it shows up in this industry

The industry uses office electricity, heating, cooling, water, workplace consumables, laptops, phones, peripheral equipment, secure printers, confidential paper shredding, packaging, spent consumables, cleaning supplies and secure disposal chains. Facilities management and cleaning services also use chemicals and water at client sites.

Why it may be material

Resource impacts arise through frequent equipment refresh cycles, secure destruction requirements, office fit-outs, cleaning activity and distributed client-site service delivery. Poor management can increase waste to landfill, water consumption, hazardous e-waste leakage, chemical contamination pathways, disposal costs and client contract penalties.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach soil and groundwater.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach workers.
  6. Potential effects may reach contractors.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Suppliers.
  8. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Client-site equipment rooms, cleaning stores, guard posts, help desks and facilities management depots
  • Process-map item (assets): Laptops, mobile phones, secure printers, video-conferencing equipment and encrypted storage media
  • Process-map item (assets): Cloud environments, enterprise resource planning systems, customer relationship management systems, time-recording tools and collaboration platforms
  • Process-map item (assets): Vehicle fleets for mobile guarding, facilities maintenance, cleaning supervision and field inspection
  • Process-map item (assets): Document management systems, audit trails, retention archives and secure destruction arrangements

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees
  • Suppliers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of skilled workforce capacity, utilisation, working hours, burnout, training, accreditation, pay progression, career development and engagement for consultants, auditors, lawyers, engineers, analysts, recruiters, contact-centre agents and support staff.

How it shows up in this industry

Professional and commercial services rely on people-based delivery by multidisciplinary project teams, knowledge management, methodology development, professional accreditation and time-recording tools. Revenue and margin depend on utilisation rates, retention of accredited specialists, the ability to staff projects at short notice and the quality of training materials and proprietary templates.

Why it may be material

Tight labour markets, burnout, hybrid working expectations and rapid skills shifts can increase wage costs, recruitment fees, retention bonuses and project write-offs. Weak human capital management also undermines service quality, client continuity and the value of an expertise-based business.

Impact pathway

  1. Potential effects may reach workers.
  2. Affected stakeholder groups identified in the source include Customers / end-users, Employees, Trade unions.
  3. The source places the pathway in Own operations.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • Could this topic affect demand, pricing, market access or revenue?
  • Could this topic change operating costs or the cost of controls and remediation?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Professional accreditations, regulated licences, partner networks, client relationships and brand reputation
  • Process-map item (assets): Document management systems, audit trails, retention archives and secure destruction arrangements
  • Process-map item (customers): Public sector departments, local authorities, health bodies, schools and universities procuring professional and outsourced services
  • Process-map item (emerging_pressures): Rising cyber attacks on professional services firms because they hold high-value client data, transaction documents and privileged communications
  • Process-map item (emerging_pressures): Tight labour markets, burnout concerns, hybrid working expectations and demands for transparent promotion, pay equity and wellbeing support

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Human rights and labour-rights due diligence for subcontracted specialist services, local service crews, field interviewers, interpreters, investigators, cleaning, guarding, catering, maintenance and other labour-intensive delivery partners.

How it shows up in this industry

Professional and commercial services firms onboard subcontractors, perform credential checks, mobilise them through framework agreements and monitor service levels across client sites. Labour-intensive service chains can include local crews, uniforms, personal protective equipment, temporary labour agencies and lower-tier suppliers that are scrutinised in public and private procurement.

Why it may be material

Subcontracting can obscure who employs workers, who controls site conditions and whether recruitment fees, forced labour indicators, illegal deductions or unsafe conditions are present. Failures can create modern slavery allegations, remediation costs, client audit failures, procurement exclusion and reputational damage affecting contract renewals.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach workers.
  4. Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Suppliers, Value chain workers.
  5. The source places the pathway in Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  4. The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Access control badges, uniforms, radios, lone-worker devices and safety equipment for site-based personnel
  • Process-map item (customers): Financial institutions, insurers and asset managers requiring assurance, due diligence, claims, regulatory and operational support
  • Process-map item (customers): Private equity, infrastructure funds and transaction intermediaries commissioning due diligence and post-acquisition transformation work
  • Process-map item (emerging_pressures): Artificial intelligence regulation, model governance and client restrictions on generative artificial intelligence use in confidential engagements
  • Process-map item (emerging_pressures): Investor and procurement pressure for science-based emissions targets, travel reduction, renewable electricity and supplier carbon disclosure

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Business partners
  • Contractors
  • Customers / end-users
  • Suppliers
  • Value chain workers

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Wages, working time, classification, shift allocation, job security, timesheet approval and wellbeing for temporary staff, agency workers, cleaners, guards, contact-centre agents, facilities workers and outsourced personnel deployed through service contracts.

How it shows up in this industry

The industry provides temporary staffing, recruitment process outsourcing, workforce management, payroll, customer contact, cleaning, guarding, catering, maintenance and back-office operations. These services often involve dispersed client premises, shift work, fixed-fee contracts and service-level penalties that can transmit margin pressure to lower-paid workers.

Why it may be material

The industry materially shapes labour market outcomes through placement decisions, wage-setting, rota control, worker classification and client-site contract terms. Poor controls can cause income insecurity, unpaid working time, excessive hours, loss of employment rights, employment tribunal claims, back-pay liabilities and public procurement exclusion.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions, Value chain workers.
  5. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Insurance coverage, premium, exclusion and claims records
  • Process-map item (assets): Access control badges, uniforms, radios, lone-worker devices and safety equipment for site-based personnel
  • Process-map item (customers): Public sector departments, local authorities, health bodies, schools and universities procuring professional and outsourced services
  • Process-map item (customers): Financial institutions, insurers and asset managers requiring assurance, due diligence, claims, regulatory and operational support
  • Process-map item (customers): Private equity, infrastructure funds and transaction intermediaries commissioning due diligence and post-acquisition transformation work
  • Process-map item (customers): Job candidates, temporary workers and contractors placed with client organisations

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Contractors
  • Customers / end-users
  • Employees
  • Trade unions
  • Value chain workers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over fairness, accuracy, accessibility, humane treatment and vulnerability handling in outsourced payroll, customer contact, claims handling, debt collection, document processing, public service administration, health booking, utilities billing and complaint handling.

How it shows up in this industry

Professional and commercial services firms operate outsourced business processes for public bodies, health organisations, insurers, utilities, real estate occupiers and corporate clients. End users may be citizens, patients, claimants, employees, tenants or vulnerable consumers interacting with scripts, case files, service-level rules and call-routing systems designed or operated by the provider.

Why it may be material

Outsourced providers can become the practical interface between essential-service providers, public bodies and individuals. Poor scripts, inadequate escalation, excessive productivity targets or weak vulnerability controls can cause real harm and trigger service-level penalties, contract disputes, public complaints, regulatory scrutiny, insourcing pressure and loss of outsourcing revenue.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach affected communities.
  4. Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
  5. The source places the pathway in Downstream, Own operations.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): City-centre offices, shared workspaces, training rooms, call centres and regional service hubs
  • Process-map item (assets): Cloud environments, enterprise resource planning systems, customer relationship management systems, time-recording tools and collaboration platforms
  • Process-map item (customers): Large corporates purchasing consulting, audit, tax, legal, staffing, outsourcing and facilities support
  • Process-map item (customers): Public sector departments, local authorities, health bodies, schools and universities procuring professional and outsourced services
  • Process-map item (customers): Financial institutions, insurers and asset managers requiring assurance, due diligence, claims, regulatory and operational support

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Fair recruitment, allocation, appraisal, promotion, reward and leadership progression for professional, administrative, contact-centre and site-based employees, including controls over discrimination and pay inequity.

How it shows up in this industry

Professional services careers are shaped by recruitment pipelines, project staffing, utilisation credit, partner sponsorship, professional accreditation, promotion panels and bonus allocation. Commercial services also rely on large workforces in call centres, facilities support, guarding and cleaning where pay transparency, progression routes and fair scheduling affect inclusion.

Why it may be material

Unequal progression, pay gaps or discriminatory practices can reduce access to opportunity, weaken retention, trigger litigation or regulatory scrutiny, and undermine client confidence in firms advising on governance, workforce strategy and social value. Investors and public-sector buyers increasingly review diversity and pay equity in supplier assessments.

Impact pathway

  1. Potential effects may reach workers.
  2. Affected stakeholder groups identified in the source include Customers / end-users, Employees, Trade unions.
  3. The source places the pathway in Own operations.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • Could this topic affect demand, pricing, market access or revenue?
  • Could this topic change operating costs or the cost of controls and remediation?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (customers): Private equity, infrastructure funds and transaction intermediaries commissioning due diligence and post-acquisition transformation work
  • Process-map item (emerging_pressures): Tight labour markets, burnout concerns, hybrid working expectations and demands for transparent promotion, pay equity and wellbeing support
  • Process-map item (product_risks): Misuse or poor safeguarding of personal, payroll, health, candidate or customer data can cause identity theft, discrimination and privacy harm

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of physical and psychosocial health and safety, lone working, violence, slips, manual handling, infection control, personal protective equipment and cleaning chemical exposure for cleaners, guards, maintenance technicians, catering staff, facilities teams, field inspectors and mobile workers.

How it shows up in this industry

Facilities, cleaning, guarding, catering, maintenance and workplace support services are delivered at client sites using cleaning stores, guard posts, equipment rooms, mobile guarding fleets, lone-worker devices, uniforms, radios, personal protective equipment and chemical supplies. Workers may operate at night, alone, in unfamiliar client premises or during urgent maintenance call-outs.

Why it may be material

Health and safety responsibilities can be fragmented between client and provider. Incidents can cause worker harm, employers’ liability and public liability claims, insurance cost increases, regulatory enforcement, absence cost, service disruption and contract penalties, while safety performance is relevant in facilities, guarding and public-sector tenders.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach emergency responders.
  6. Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees, Trade unions, Value chain workers.
  7. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Downstream-user outcome, complaint and product-use evidence
  • Emergency-response plans, incident logs and responder feedback
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Client-site equipment rooms, cleaning stores, guard posts, help desks and facilities management depots
  • Process-map item (assets): Vehicle fleets for mobile guarding, facilities maintenance, cleaning supervision and field inspection
  • Process-map item (assets): Access control badges, uniforms, radios, lone-worker devices and safety equipment for site-based personnel
  • Process-map item (customers): Large corporates purchasing consulting, audit, tax, legal, staffing, outsourcing and facilities support
  • Process-map item (customers): Public sector departments, local authorities, health bodies, schools and universities procuring professional and outsourced services

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Business partners
  • Contractors
  • Customers / end-users
  • Employees
  • Trade unions
  • Value chain workers

Users of the information

  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Optional / niche
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of local disturbance from offices, call centres, shared service hubs, mobile guarding, night cleaning, maintenance call-outs, deliveries, commuting flows, workplace supplies and facilities service depots.

How it shows up in this industry

Professional and commercial services occupy city-centre offices, call centres, regional hubs, facilities depots, guard posts and client-site service areas. Night cleaning, mobile guarding patrols, maintenance call-outs, delivery of supplies, couriering of documents and commuting flows can affect local amenity around large offices and dispersed client premises.

Why it may be material

Community impacts are generally less central than professional integrity, data security or labour conditions, but can become material for large hubs, night-time operations, facilities contracts and dense urban locations. Poor management can lead to complaints, local authority scrutiny, contract friction with landlords or clients, and reputational damage in communities hosting service hubs.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
  3. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • Could this topic affect demand, pricing, market access or revenue?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): City-centre offices, shared workspaces, training rooms, call centres and regional service hubs
  • Process-map item (assets): Client-site equipment rooms, cleaning stores, guard posts, help desks and facilities management depots
  • Process-map item (assets): Laptops, mobile phones, secure printers, video-conferencing equipment and encrypted storage media
  • Process-map item (assets): Vehicle fleets for mobile guarding, facilities maintenance, cleaning supervision and field inspection
  • Process-map item (assets): Access control badges, uniforms, radios, lone-worker devices and safety equipment for site-based personnel

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The optional or niche activity linked to the topic is not present.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of client acceptance, conflict checks, sanctions screening, anti-bribery controls, financial crime safeguards, proceeds-of-crime exposure, responsible tax advice and regulatory advisory conduct that could enable unlawful, corrupt or socially harmful activity.

How it shows up in this industry

Client acquisition, tendering, fee negotiation and conflict checks are core entry points for professional services engagements. Tax planning, legal advice, investigations, compliance reviews, due diligence and market-sensitive client work expose firms to bribery, sanctions, aggressive tax avoidance, proceeds of crime and reputational contagion from controversial clients.

Why it may be material

Ethics failures can facilitate public harm and lead to regulatory fines, criminal or civil liability, debarment from public procurement, loss of professional licences, sanctions breaches, contract termination and revenue loss. Brand value and partner networks are highly sensitive to perceived integrity.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach consumers.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Client-site equipment rooms, cleaning stores, guard posts, help desks and facilities management depots
  • Process-map item (assets): Professional accreditations, regulated licences, partner networks, client relationships and brand reputation
  • Process-map item (customers): Small and medium-sized enterprises using accountancy, payroll, recruitment, advisory and compliance services
  • Process-map item (customers): Job candidates, temporary workers and contractors placed with client organisations
  • Process-map item (emerging_pressures): Artificial intelligence regulation, model governance and client restrictions on generative artificial intelligence use in confidential engagements

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Protection of client data, payroll records, health information, candidate files, customer records, privileged documents, recorded calls, models, databases and retention archives across cloud platforms, collaboration systems, secure portals and outsourced delivery centres.

How it shows up in this industry

Professional and commercial services firms handle high-value information through payroll outsourcing, contact centres, claims handling, recruitment, audit files, legal work, market research and due diligence. Delivery relies on cloud environments, document management systems, encrypted storage media, secure portals, virtual private networks, application programming interfaces, offshore or nearshore service centres and secure destruction chains.

Why it may be material

Data compromise can cause identity theft, privacy invasion, client confidentiality loss, regulatory fines, class actions, incident response costs, contract termination, lost tenders, higher cyber insurance pricing and loss of trust. A single breach can affect many clients and data subjects because firms aggregate sensitive records across engagements.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach consumers.
  6. Affected stakeholder groups identified in the source include Customers / end-users, Employees, Value chain workers.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Client-site equipment rooms, cleaning stores, guard posts, help desks and facilities management depots
  • Process-map item (assets): Professional accreditations, regulated licences, partner networks, client relationships and brand reputation
  • Process-map item (customers): Job candidates, temporary workers and contractors placed with client organisations
  • Process-map item (emerging_pressures): Artificial intelligence regulation, model governance and client restrictions on generative artificial intelligence use in confidential engagements
  • Process-map item (emerging_pressures): Rising cyber attacks on professional services firms because they hold high-value client data, transaction documents and privileged communications

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Customers / end-users
  • Employees
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over conflicts, independence, evidence, methodology, review, sign-off, file retention and professional judgement for advisory, audit, assurance, tax, legal, engineering, market research, due diligence and sustainability assurance engagements.

How it shows up in this industry

Professional and commercial services firms sell trusted outputs such as audit opinions, assurance statements, legal opinions, tax filings, valuations, due diligence packs, feasibility studies, carbon assurance and human rights verification. Engagement scoping, conflict checks, partner or director sign-off, retained evidence files and professional indemnity controls determine whether clients, regulators, investors and courts can rely on the work.

Why it may be material

The business model depends on trust in professional judgement. Weak methodology, poor evidence, independence breaches or inadequate review can create client harm, misleading market information, greenwashing or social-washing, professional negligence claims, audit enforcement, licence restrictions, higher professional indemnity premiums and loss of regulated or public-sector mandates.

Impact pathway

  1. Potential effects may reach downstream users.
  2. Potential effects may reach consumers.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): City-centre offices, shared workspaces, training rooms, call centres and regional service hubs
  • Process-map item (assets): Professional accreditations, regulated licences, partner networks, client relationships and brand reputation
  • Process-map item (assets): Access control badges, uniforms, radios, lone-worker devices and safety equipment for site-based personnel
  • Process-map item (assets): Document management systems, audit trails, retention archives and secure destruction arrangements
  • Process-map item (customers): Large corporates purchasing consulting, audit, tax, legal, staffing, outsourcing and facilities support

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of lobbying, political contributions, trade association participation, regulatory consultations and public policy advisory positions where the firm may influence audit, tax, labour, data, procurement, climate or professional regulation.

How it shows up in this industry

Professional and commercial services firms advise on tax, regulation, procurement, sustainability reporting, workforce strategy and public-sector outsourcing while also engaging with professional bodies, trade associations and policymakers. This creates sensitivity where policy influence could weaken safeguards or conflict with stated responsible business commitments.

Why it may be material

Opaque or misaligned lobbying can damage trust in professional institutions, attract media and civil society scrutiny, create client conflicts and undermine eligibility for public-sector mandates. Transparent governance helps manage conflicts between commercial interests, client advice and public-interest obligations.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach future generations.
  4. Affected stakeholder groups identified in the source include Customers / end-users.
  5. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  4. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (customers): Public sector departments, local authorities, health bodies, schools and universities procuring professional and outsourced services
  • Process-map item (customers): Financial institutions, insurers and asset managers requiring assurance, due diligence, claims, regulatory and operational support
  • Process-map item (customers): End users indirectly served through outsourced contact centres, public services, facility operations and complaint handling
  • Process-map item (emerging_pressures): Artificial intelligence regulation, model governance and client restrictions on generative artificial intelligence use in confidential engagements
  • Process-map item (emerging_pressures): Litigation and regulatory attention on greenwashing, social-washing, tax avoidance advice and misleading sustainability claims

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of artificial intelligence, analytics, algorithms, pricing models, recruitment screening tools, fraud detection, customer segmentation, benchmarking, modelling, service routing and generative AI-assisted professional work.

How it shows up in this industry

Professional and commercial services use proprietary methodologies, benchmark databases, algorithms, pricing models, dashboards, code and analytics tools. These tools shape recruitment screening, outsourced contact centres, claims handling, client reports, due diligence models, fraud detection, customer segmentation and advice produced under client restrictions on confidential data use.

Why it may be material

Weak model governance can cause discriminatory recruitment outcomes, opaque customer treatment, breach of client confidentiality, non-compliant advice and contractual disputes. Automation also affects margins, headcount mix, technology CAPEX, subscription OPEX and revenue growth from lower-cost delivery models and AI governance advisory services.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach supply-chain workers.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach consumers.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Customers / end-users, Employees, Value chain workers.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Supplier workforce, audit, grievance and remediation records
  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (emerging_pressures): Artificial intelligence regulation, model governance and client restrictions on generative artificial intelligence use in confidential engagements
  • Process-map item (external_impacts): Digital infrastructure impacts associated with data storage, artificial intelligence processing and third-party cloud data centres
  • Process-map item (financial_channels): Technology CAPEX and subscription costs for secure cloud platforms, artificial intelligence tools, cyber controls and data governance systems
  • Process-map item (financial_channels): Insurance availability and pricing for professional indemnity, cyber risk, public liability and employers’ liability cover
  • Process-map item (financial_channels): Client concentration risk and reputational contagion from serving controversial sectors, sanctioned parties or clients accused of misconduct

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Customers / end-users
  • Employees
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

An initial screening — not a materiality assessment

To turn a shortlist into a defensible result, you still need to:

  • engage affected stakeholders
  • assess severity and likelihood
  • evaluate financial effects
  • define thresholds
  • document governance and approval
  • keep an audit trail
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How this screening is built, and what it is not

Candidate topics come from the LRA materiality topic catalogue (14 topics for this industry that passed quality checks), aligned to GRI sector numbering and the SASB SICS classification.

Topics, rationales, impact and financial channels, stakeholders and standard hints come from the reviewed catalogue. Workcards and activity matches are generated from it by fixed rules; where LRA has written a workcard or a disclosure mapping by hand, it is labelled as curated.

Your selections, decisions and notes stay in this browser. They are sent to LRA only to build an Excel file when you choose to export, and are not stored.

This is an educational screening aid. It is not issued or endorsed by GRI, the IFRS Foundation, EFRAG or SASB, and it is not a materiality assessment of any organisation.

Initial screening summary

Professional Services

Organisation profile

    Include for further assessment

      More evidence required

        Provisionally lower priority

          Important limitation. These are screening decisions only. They have not been validated through stakeholder engagement, severity assessment, financial-effect analysis or formal approval.

          The link carries only the sub-industry and the activities you ticked — never your decisions or notes.

          An .xlsx file with your screening, the workcards and the sources for the chosen sub-industry.