Ανάπτυξη μοντέλου διπλής ουσιαστικότητας και εφαρμογή στον τομέα της γεωργίας

Κολέτση, Χριστίνα

Development of double materiality model and implementation in the agricultural sector

Master Thesis

Author

Κολέτση, Χριστίνα

Date

2026-03

Abstract

The present study aims to develop and pilot-apply a double materiality assessment model, within the context of the increased sustainability reporting requirements introduced through the CSRD Directive and the European Sustainability Reporting Standards (ESRS). The main objective of the thesis is the design and development of a functional and quantified tool capable of supporting the Double Materiality Assessment (DMA) process, enabling businesses to prioritize ESG issues in alignment with EFRAG principles. Initially, the theoretical and regulatory background is presented, with emphasis on the evolution of the sustainability reporting framework, the CSRD Directive, and the role of the ESRS standards. The concepts of impact materiality and financial materiality are introduced and clarified, along with the concept of the value chain. Subsequently, the assessment tool is developed and presented. The tool was designed in a Microsoft Excel environment in a way that allows qualitative information to be transformed into comparable numerical scores per ESRS topic. Its structure is based on the separate calculation of the two dimensions, Impact and Financial Materiality, through the respective parameters that comprise each one. In addition, an integrated visual representation of the results (double materiality map) is provided, facilitating the prioritization of issues and the evidence-based identification of material topics. Thereafter, the pilot application of the model is carried out through a case study based on the creation of a hypothetical agricultural enterprise. This choice allows the pilot implementation of the methodology without confidentiality constraints or lack of real-world data, while maintaining realistic characteristics of the sector in Greece. Finally, the thesis draws conclusions regarding the usefulness and the limitations of the tool, highlighting issues such as data quality and availability, subjectivity in participants’ responses, and the need for repeated application of the assessment. At the same time, areas for improvement are proposed concerning both the tool itself and the data collection process, with the aim of strengthening the reliability and comparability of the results it provides.

Postgraduate Studies Programme

Βιοοικονομία, Κυκλική Οικονομία και Βιώσιμη Ανάπτυξη

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/19142

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα