Assess Undecided Topics
Undecided topics are those that scored between the average and 3.0 — above the not-material threshold but below the materiality threshold. These topics require a final judgement call before your DMA is complete.
Identifying undecided topics
After reviewing your results, filter the results view to show only undecided topics. Work through each one systematically.
Checking consensus
For each undecided topic, check whether stakeholder responses were consistent or divided:
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Export the raw data to Excel — This gives you a breakdown of scores per respondent, per stakeholder group, and per IRO. Use this to identify whether the undecided result reflects genuine ambiguity or a split between groups with opposing views.
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Review qualitative comments — If stakeholders added comments during data collection, these can provide context for scores that are hard to interpret from numbers alone.
Making the final judgement
For each undecided topic, you have two options:
| Decision | Effect |
|---|---|
| Lock on average | Topic is classified as not material at its calculated score |
| Move to 3.0 | Topic is classified as material (all topics at or above 3.0 are material) |
Document the reasoning behind each decision. EFRAG methodology requires that judgement calls on undecided topics are explainable and defensible as part of your audit trail.
If an undecided topic involves a potential severe or irreversible negative impact, err on the side of including it as material. The precautionary approach is consistent with EFRAG guidance.
If you encounter an edge case that the standard options do not cover, contact Karomia support for guidance.