Double materials analysis for start-up Milence

Realized in The Netherlands

Milence is building a network for public charging of electric buses and trucks in Europe. This start-up is a joint venture of Volvo Group, Daimler Truck and Traton. The participating companies will be investing together in the new joint venture at its launch.

The challenge

Milence’s growth ambition is such that they will soon fall under the new EU sustainability reporting legislation; the CSRD. We were asked to make them compliant with this legislation. The Corporate Sustainability Reporting Directive looks like an ordeal, with many technical and legal definitions and with long lists to tick off. The challenge is to set up this technical exercise in a way that benefits Milence and its stakeholders. By conducting the dual materiality analysis with a strategic lens, it provides not only material themes to report on but also directly valuable input for formulating an integrated strategy.

The approach

On the one hand, it reflects the potential positive and negative impact of the organisation on society. On the other hand, you analyse the effect of risks and opportunities due to social developments on the organisation (financial in nature). For Milence, consider the preservation of biodiversity in the vicinity of charging points. This can be an opportunity, but if you do not do proper due diligence beforehand, it can also pose a risk of construction bans and delays.

Double materiality (also known as relevance) works both ways. Rebel does not take CSRD themes as a starting point for analysis, but thinks from the organisation’s point of view.

We uncovered knowledge and vision among employees and complemented it with our knowledge and experience, as well as that from the network. Interview after interview, we built up knowledge and insights and tested the information obtained against the CSRD after each interview. This organically produced a compliant strategy. Involving various stakeholders not only builds support but also legitimises the choices a company makes. With the Rebel approach, rather than ticking boxes, we go the extra mile for a future-proof sustainability strategy.


A CSRD-compliant dual materials analysis that will guide Milence's sustainability strategy.

The experience of a Rebel

An interesting challenge

"Milence as a company is part of the solution. To make an impact as quickly as possible, you want to roll out quickly. Balancing between pace and sustainability during the rollout is an interesting challenge."
Eleonoor Hintzen