Using extended DMA as management tool

This article reconsiders the concept of materiality through a systemic and integrative lens, extending it beyond its traditional financial scope. While materiality has long been defined as the relevance of information for economic decision-making (as in IAS 1.7), emerging challenges-intangibles, environmental degradation, and social expectations-demand a broader understanding. We explore Double Materiality Matrix to measure Double materiality Assessment (DMA), which accounts not only for financial impacts on firms, but also for their external effects on society and the environment.Building on this, we propose an extended double materiality matrix incorporating intangible assets and overarching dimensions. Far from being a mere compliance tool, the matrix becomes a strategic device enabling firms to assess risks, align governance, and reorient business models.We highlight limitations in CSRD's stakeholder identification processes, particularly their tendency to obscure high-impact, low-visibility actors in the value chain. To address misalignment in ESG perceptions, we introduce various methods based on inter-rater agreement (ICC, Fleiss' Kappa, MAD) to support collective strategic calibration.An interactive application operationalizes this matrix, offering dynamic visualization across six CSRD dimensions, with filters by theme, urgency, magnitude, and probability. Ultimately, we argue for a paradigm shift: materiality should be seen not only as an accounting constraint, but as a vector of transformation toward sustainable and resilient corporate ecosystems.