Double materiality assessment: two directions, one exercise
A double materiality assessment asks what sustainability topics affect the business and what the business affects. How to run one that produces a defensible list.
The signs a spreadsheet has outgrown itself, and how to move without losing the flexibility that made it work.
Move off a spreadsheet when the same data starts being copied into several sheets, when two people editing at once causes real problems, or when you need history — who changed what and when. Until then a spreadsheet is the right tool, and switching early costs more than it saves.
The migration itself is straightforward: clean the sheet so one row is one thing, export to CSV, import it into a structured tool, then set the field types and relationships. The work is in the cleaning, not the moving.
Colour-coding is the most common casualty. If a yellow row means “needs review”, add a status column before exporting — otherwise that knowledge is lost the moment you hit save as CSV. Spreadsheets that feed a regulated decision have their own problem: they fail most of the alcoa principles by default.
Ettex Records is a local-first structured store: tables, typed fields and queries that run on your device, syncing when you are online. It imports CSV, so a cleaned spreadsheet moves across directly — and Ettex Sheets stays available for the analysis you still want to do in a grid.
Calculated columns usually have an equivalent, but complex nested formulas rarely transfer as-is. Rebuild the few that matter and drop the rest — most stop being needed once relationships replace lookups.
The import takes minutes. Cleaning a messy sheet is what takes a day, and it is unavoidable — importing mess produces a structured mess.
Yes, if the tool exports CSV. Check that before you migrate, not after.
Almost certainly. Use them for analysis and one-off models; keep the data of record in the structured store.
A double materiality assessment asks what sustainability topics affect the business and what the business affects. How to run one that produces a defensible list.
Data quality has dimensions you can measure — completeness, validity, consistency, timeliness. How to set rules, report them, and fix causes rather than records.
Redundancy consultation has timescales, thresholds and a required order. What must happen before notice, and the shortcuts that turn a redundancy into a claim.