ESG materiality: financial and double, aligned with the auditor

Identify the topics that matter to investors and the material impacts on society and the environment. Grounded in CSRD, GRI, IFRS S1/S2 and CVM 193.

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Companies that trust Mangue Tech

Consulting + Platform

Operational data becomes auditable ESG indicators.

Specialist consulting that understands ESG materiality. A platform that automates the calculation, versions the data and exports it in the format the regulator requires.

Consultoria

ESG data and compliance management, with a specialist who knows your sector.

Plataforma

Our own software, automating calculations, indicators and exports.

Auditable reports

GHG inventory, decarbonization plan and reports ready for the auditor.

Mangue Tech platform · organization home

Less time

Automated collection vs. manual spreadsheet.

Global frameworks

IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…

Emission factors

IPCC, DEFRA, MCTI, EPA, Ecoinvent.

How Mangue works

4 steps. From diagnosis to an auditable report.

Diagnosis

Find out which ESG risks affect your business and what the regulator will require.

Estrutura

Organized data, defined processes and everything ready for any verification.

Operation

Emission calculations, decarbonization targets and continuous monitoring.

Auditable reports

Active compliance with IFRS, CSRD, CBAM, GRI, SASB and GHG Protocol.

Mangue deliverables for ESG materiality

Every delivery is a complete package: consultant + platform + auditable report. Click to see how we apply it.

Frameworks we apply

The service

O que é.

A materiality analysis is the exercise of identifying and prioritizing the ESG topics that matter to your company. Without a consistent matrix, sustainability reporting turns into a list of good intentions: no investor trusts it, no stakeholder recognizes it.

For public companies in Brazil, CVM Resolution 193/2023 requires reporting aligned with IFRS S1/S2 from fiscal year 2026 on, financial materiality. For companies with a European parent or European clients, CSRD/ESRS requires double materiality (impact plus financial) with limited assurance. Without well-grounded materiality, you pass neither.

We deliver a prioritized matrix of 8 to 12 topics (not 30), with a documented methodology, evidence of stakeholder engagement and a rationale for each topic. The auditor reads it and accepts it. The investor reads it and understands it. The internal team uses it to prioritize.

Delivery

How we deliver.

Etapa 01

Topic universe: we cross GRI Standards, ESRS E1-E5/S1-S4, SASB for your industry, IFRS S1/S2 and a benchmark of 3 to 5 global peers. Typically 24 to 30 initial candidates.

Etapa 02

Stakeholder engagement: structured surveys (investors, clients, suppliers, employees), interviews with leadership and community workshops where they apply. No bias, with a defensible sample.

Etapa 03

Prioritization and matrix: quantitative plus qualitative analysis, classified into impact materiality (outside-in) and financial materiality (inside-out). We deliver the matrix, the documented methodology and the evidence folder.

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Users comment

Results at industrial scale.

Technology

“I needed something with a simple interface for the end user. Mangue came in with an eye for simplifying, with other ways to get to the data, it helped a lot.”

Edvania Silva

ESG Manager · Hotmart

Textile industry

“Today we can say we have consistent, organized data that lets us keep improving going forward. That's the platform's main role: giving us visibility into something that wasn't visible to everyone before.”