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🏛️ CSRD Double Materiality Checker

EU Corporate Sustainability Reporting Directive — ESRS Double Materiality Assessment Tool

What is Double Materiality? Under CSRD (effective 2024–2025 for large EU companies), organizations must assess sustainability topics from two angles: Impact Materiality — the actual or potential impacts your business has on people and the environment — and Financial Materiality — sustainability-related risks and opportunities that may affect your financial performance. Topics material under either dimension must be disclosed in your ESRS report.

Company Profile

Industry Sector

Company Size

Geography

Supply Chain Complexity

Impact Materiality — Environmental Topics (ESRS E1–E5)

Rate the severity of your actual/potential impacts (scale, scope, irremediability) on a scale of 1–5.

E1 Climate Change

E2 Pollution

E3 Water & Marine

E4 Biodiversity

E5 Resource Use & Circular Economy

Impact Materiality — Social Topics (ESRS S1–S4)

S1 Own Workforce

S2 Workers in Value Chain

S3 Affected Communities

S4 Consumers & End-users

Impact Materiality — Governance (ESRS G1)

G1 Business Conduct

Financial Materiality — Risks & Opportunities

Rate how likely each topic is to generate material financial effects (risks or opportunities) for your company. Scale 1–5.

E1 Climate Transition Risk

E1 Climate Physical Risk

E2 Pollution Liabilities

E3 Water Scarcity Risk

E4 Nature-related Risk

E5 Resource Cost / Circular Opportunities

S1 Workforce — Talent & Productivity

S2 Supply Chain Labour Risk

S3 Community Licence to Operate

S4 Consumer Safety & Liability

G1 Governance, Corruption & Compliance

Double Materiality Matrix

High Priority (material on both dimensions) Conditional (material on one dimension) Low Priority (monitor) Not Material

⚠️ This tool provides a preliminary assessment framework for internal planning purposes. CSRD double materiality assessments should be validated with sustainability professionals, legal counsel, and involve stakeholder engagement as required by ESRS 1. All disclosures must comply with the full ESRS standards effective in your jurisdiction.

Complete the company profile and assessments, then click “Generate Materiality Matrix” to see results.