Preparing for the Future: Financial Materiality Assessment
 

The rapid evolution of disclosure requirements, such as the European Union’s Corporate Sustainability Reporting Directive (CSRD) and its double materiality mandate, has accelerated stakeholder expectations for companies to disclose both financial and impact-based sustainability issues.

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Although Roadchef is not currently in scope of CSRD, the business recognises the importance of being prepared for potential regulatory changes. To strengthen its ESG foundations and inform the development of its new ESG strategy, Roadchef undertook a Double Materiality Assessment (DMA). This work helps Roadchef to identify where its key ESG risks and opportunities lie.

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Building on Roadchef’s Impact Materiality Assessment (IMA), completed internally in January 2025, Lantern worked with the Head of ESG to identify risks and opportunities across relevant sectors, including Hotels & Accommodation and Restaurants. Internal stakeholders were engaged to assess the magnitude and likelihood of each issue relevant to Roadchef’s areas of work.

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To ensure transparency and clarity, Lantern developed a materiality scoring system with defined thresholds, enabling Roadchef to identify priority sustainability issues.

As a result, Roadchef’s ESG strategy includes targeted action plans for energy management, climate change adaptation, and other material areas. The company is also now well-positioned to respond quickly when regulatory requirements evolve.

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For more information on Roadchef’s sustainability aspirations and commitments, click here.