The right scoping engine for each regime.
Each framework defines materiality differently. ASAP runs the correct scoping engine for each – and keeps the outputs in one workspace.
- CSRD / ESRS – double materiality assessment drives topics, IROs and datapoint selection.
- VSME – no materiality exercise; pick the Basic or Comprehensive module and collect the prescribed datapoints.
- IFRS S1·S2 (ISSB) – financial (enterprise-value) materiality; management identifies sustainability-related risks and opportunities.
- SSBJ JP-S1·S2 – Japanese application of ISSB, same financial-materiality and management-driven logic, localised disclosure.

