The Transition Gap Check
FREE TOOL · NEMETAN
Is your double materiality assessment finding Opportunity, or just Risk?
Double materiality was meant to make you look both ways: at your Impact on the world, and at how sustainability moves your finances. That financial view has two directions, the downside and the upside. Most assessments capture the downside in full and leave the upside almost blank. This free, ninety-second check scores how wide that gap is in your own most recent disclosure, and shows you where it sits.
IMPACT MATERIALITY
Your effect on the world
The harm and the good your business does to people and planet. Well established, and where most sustainability effort has always gone.
FINANCIAL MATERIALITY · UPSIDE
Opportunity for the business
How the same issues can create value: new revenue, lower cost, a stronger position. This is the box that gets left blank.
The gap is the finding
This tool does not score how good your sustainability reporting is in general. It scores one thing: whether your move to double materiality is genuinely surfacing Opportunity, or quietly stopping at Risk.
The quadrant almost nobody fills
Double materiality has two axes. Cross them and you get four boxes. Three of them get worked hard. One is usually empty.
FINANCIAL MATERIALITY · DOWNSIDE
Risk to the business
How sustainability issues threaten your finances. A century of method sits behind this one, and it shows in every disclosure.
THE PATTERN
Three worked, one waiting
A company can run a thorough, compliant double materiality process and still surface almost no Opportunity. Not because it isn't there, but because nothing is built to find it.
The four bands
Your answers produce a single score out of 100, landing in one of four bands.
Band
Stunted
0–39
Opportunity is largely absent. The process finds Risk and stops.
Score
What it looks like
Risk-Skewed
40–59
In line with most companies we have studied. Risk is doing most of the work.
Developing Balance
60–79
Better than most, but still Risk-leaning in places worth checking.
Opportunity-Balanced
80–100
Rare. Opportunity is treated with roughly the same rigour as Risk.
What gets scored
Six weighted categories, drawn from how companies actually disclose Risk and Opportunity. The raw balance carries the most weight, because it is the clearest signal.
Risk to Opportunity balance
40
The core signal: how many Risk items your disclosure names against how many Opportunities. Weighted most heavily.
Methodology direction
15
Does your materiality scoring capture the direction of financial effect, positive as well as negative, or only the size of a topic?
Target-linkage
15
How many material topics carry a measurable, time-bound target, rather than a mention.
Executive incentive linkage
10
Whether material topics connect to remuneration: EFRAG's own indicator of real ambition.
Team composition
10
Whether finding Opportunity involved commercial, product or marketing minds, or only sustainability, finance and Risk.
Assessment process
10
Whether the assessment was facilitated and disciplined, or informal and automated.
Free, and a first read
It is free, it takes about ninety seconds, and it runs off your own most recent disclosure. It gives you a directional read, not an audited score, and it is deliberately honest about that.
The benchmark you are measured against starts from Nemetan's own research and grows as more organisations take the assessment, so the peer line moves as the sample builds. The result is a starting point for a conversation, not the last word: a fuller, branded report and your score by category are a click away once you finish.
Take the assessment
About ninety seconds. Your score, your band, how your sector compares, and a branded report to share.
This tool provides a directional self-assessment, not an audited score. Full methodology in 'The Stunted O: An Exploratory Framework for Closing Sustainability's Opportunity Gap.'