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
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.
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.
90%
Less time
Automated collection vs. manual spreadsheet.
20+
Global frameworks
IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…
60k+
Emission factors
IPCC, DEFRA, MCTI, EPA, Ecoinvent.
How Mangue works
4 steps. From diagnosis to an auditable report.
01
Diagnosis
Find out which ESG risks affect your business and what the regulator will require.
02
Estrutura
Organized data, defined processes and everything ready for any verification.
03
Operation
Emission calculations, decarbonization targets and continuous monitoring.
04
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.
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.
Users comment
Results at industrial scale.
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.”
Thiago Martins
Legal and Compliance Director · Santista
Frameworks involved
Designed for what your auditor requires.
By industry
The industries that hire most.
Frequently asked questions
Dúvidas comuns.
Qual a diferença entre materialidade financeira e dupla materialidade?
Materialidade financeira identifica os temas ambientais, sociais e de governança que afetam o valor da empresa, na linha do IFRS S1 e S2, normas internacionais de sustentabilidade. A dupla materialidade, pedida pela CSRD (diretiva europeia de relato de sustentabilidade), acrescenta os impactos da empresa sobre a sociedade e o meio ambiente. A CSRD cobra as duas lentes.
Empresa brasileira precisa fazer dupla materialidade?
Depende da exposição à Europa. A CSRD (diretiva europeia de relato de sustentabilidade) exige dupla materialidade de quem está no escopo dela: empresas com matriz ou clientes europeus. Sem essa exposição, o caminho usual é a materialidade financeira, alinhada ao IFRS S1 e S2, normas internacionais de divulgação de sustentabilidade.
Reporte de sustentabilidade é obrigatório no Brasil?
Hoje, não. A Resolução 244 da CVM, a Comissão de Valores Mobiliários, publicada em maio de 2026, revogou a obrigatoriedade que a Resolução 193/2023 havia criado. O regime é de publique ou explique: quem não publica precisa justificar. Quem reporta segue o IFRS S1 e S2, e isso começa por uma matriz de materialidade defensável.
Quem verifica ou certifica a matriz de materialidade?
Um organismo verificador externo, como Bureau Veritas, SGS, DNV ou TÜV. A Mangue prepara e estrutura a matriz, com metodologia documentada e caderno de evidências, mas não audita, não certifica e não emite parecer. A matriz tampouco substitui a auditoria limitada que a CSRD, diretiva europeia de relato de sustentabilidade, exige de quem está no escopo dela.
Quantos temas entram na matriz de materialidade?
De 8 a 12 temas priorizados, não 30. O ponto de partida é maior: cruzando padrões de relato (GRI, ESRS e o SASB do seu setor), o IFRS S1 e S2 e um benchmark de 3 a 5 pares globais, saem tipicamente 24 a 30 candidatos. A priorização corta a lista com justificativa por tema.
Talk to a specialist
Who answers is who delivers.
Diagnostics, scope and proposal on the same day. Straight with the specialist who will run the project.