Alternative

Companies may also complete their screening at the ISIC group level using the full materiality dataset. In this approach, scoring is based on an average of the relevant production processes associated with the ISIC group (average materiality).

This approach is offered to allow for flexibility in the assessment process and the ability to complete the screening more quickly. It is not intended to contradict the evaluation of an individual production process.

Important

For companies using this approach, if an economic activitiy at the ISIC group level is not considered material, they must still include production processes within that group which are likely material for that pressure unless they can prove that the production process is not relevant to their operations.