---
title: What Investors, Regulators and the Public Expect from DMAs
description: Discover the importance of Double Materiality Assessments, balancing regulatory compliance with strategic sustainability and long-term value creation.
---

[Publications | Tunley Environmental ](https://www.tunley-environmental.com/en/publications)

# [What Investors, Regulators and the Public Expect from DMAs](https://www.tunley-environmental.com/en/publications/what-investors-regulators-and-the-public-expect-from-dmas)

 Written by [Tunley Environmental](https://www.tunley-environmental.com/en/publications/author/tunley-environmental) | 17 Feb 2026

## SME Today: What Investors, Regulators and the Public Expect from Double Materiality Assessments

Written By[ Dr Luan Ho, PhD](https://www.tunley-environmental.com/dr-luan-ho)

Article published by [SME Today](https://www.smetoday.co.uk/environment/what-investors-regulators-and-the-public-expect-from-double-materiality-assessments/)

A [Double Materiality Assessment](https://www.tunley-environmental.com/double-materiality-assessment) (DMA) is the structured process through which an organisation determines which environmental, social and governance topics are genuinely significant to its business. It examines materiality from two perspectives: the impacts a company has on society and the environment, and the financial risks and opportunities those same topics create for the organisation itself. When done properly, a DMA provides a clear, defensible basis for sustainability decision-making.

For many organisations, DMAs are first encountered through regulatory requirements such as the [Corporate Sustainability Reporting Directive](https://www.tunley-environmental.com/csrd-consulting) (CSRD). However, its value extends well beyond compliance. A robust DMA helps businesses understand where sustainability issues intersect with strategy, operations and long-term value creation. It allows organisations to prioritise what matters most, rather than spreading effort thinly across a long list of disconnected topics.

This article is also featured in:

[Compliance Week](https://www.complianceweek.com/opinion/what-to-know-about-double-materiality-assessments-for-esg-initiatives/36495.article)

[Sustainability Online](https://sustainabilityonline.net/explainer/what-investors-regulators-and-the-public-expect-from-double-materiality-assessments/)

[Ethisphere Magazine](https://ethisphere.com/magazine/what-investors-regulators-and-the-public-expect-from-double-materiality-assessments/)

[Supply & Demand Chain Executive](https://www.sdcexec.com/sustainability/carbon-footprint/article/22960885/tunley-environmental-why-double-materiality-assessments-are-decisionsupport-tool-for-sustainability-measures)

[View full post](https://www.tunley-environmental.com/en/publications/what-investors-regulators-and-the-public-expect-from-dmas)

```json
{
  "@context" : "http://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Tunley Environmental"
  },
  "dateModified" : "2026-05-13T12:46:00.680Z",
  "datePublished" : "2026-02-17T00:00:00Z",
  "headline" : "What Investors, Regulators and the Public Expect from DMAs",
  "image" : {
    "@type" : "ImageObject",
    "height" : 1055,
    "url" : "https://19919307.fs1.hubspotusercontent-na1.net/hubfs/19919307/Website%20Sized%20Images/Stock%20Imagery/Double%20Materiality%20Assessment%20Implementation%20Guidance.jpg",
    "width" : 2000
  },
  "mainEntityOfPage" : "https://www.tunley-environmental.com/en/publications/what-investors-regulators-and-the-public-expect-from-dmas",
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "height" : 60.0,
      "url" : "https://www.tunley-environmental.com/hubfs/Tunley%20Environmental%20Logo-01-1.png",
      "width" : 251.3089
    },
    "name" : "Publications"
  }
}
```