Double Materiality Assessment
Assessing issues from both directions — your impact on the world and its financial impact on you.
Double Materiality Assessment, without the jargon
Double materiality, central to the EU’s CSRD and ESRS, evaluates each topic through two lenses: impact materiality (your effect on people and environment) and financial materiality (how sustainability matters affect enterprise value). A topic is material if it is significant on either axis. We run the assessment that CSRD-exposed companies require.
Why EU-facing act on this
- CSRD and the ESRS make double materiality a legal requirement, not a choice
- It captures both outward impact and inward financial risk in one process
- It defines the exact ESRS topics an EU-facing company must disclose
A clear, auditable process
- 01Impact materiality
Assess actual and potential impacts on people and environment.
- 02Financial materiality
Assess sustainability-driven risks and opportunities to enterprise value.
- 03Consolidate
Combine both axes into the material ESRS topics to disclose.
What sets double materiality apart
Double materiality, central to the EU’s CSRD and ESRS, weighs each topic on two axes — a topic is material if it is significant on either one.
- Your effect on people & environment
- An outward, inside-out view
- The lens GRI already uses
- How ESG issues affect enterprise value
- An inward, outside-in view
- The lens investors focus on
Under CSRD a topic is material if it is significant on either axis — impact or financial — not only both.
What you walk away with
An impact- and financial-materiality analysis
The consolidated list of material ESRS topics
A CSRD-aligned methodology record
From our wider ESG & sustainability track record
Real projects with named partners and measured outcomes — the delivery discipline eu-facing & csrd-exposed companies expect.
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Single-Use Plastics Value-Chain Assessment
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Impact Evaluation of a Decentralized Solid Waste Management Project
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Double Materiality Assessment — questions we get
Straight answers on scope, applicability and how we deliver.
Talk to our ESG team →What is Double Materiality Assessment?
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