Report · 08
Double materiality assessment
What matters — to the business, and to the world.
In short
A double materiality assessment answers two questions at once: which sustainability issues affect your business financially, and which impacts your business has on people and the planet. It is the foundation CSRD reporting, IFRS disclosure and any serious ESG strategy are built on.
What it is
A double materiality assessment answers two questions at once: which sustainability issues affect your business (financial materiality), and which impacts your business has on people and the planet (impact materiality). It’s the foundation CSRD, IFRS disclosure and a serious ESG strategy all stand on.
Why it matters
It is the required basis for what you disclose under CSRD/ESRS, and it directs where your effort and capital go. A weak assessment undermines the entire report.
Because the Omnibus kept double materiality at the core of CSRD even while cutting scope (Directive (EU) 2026/470, 2026), the assessment remains the pivot on which a compliant, credible report turns.
What & how we do it
The work, in the order we do it.
- Map stakeholders and impacts
- Score financial and impact materiality against recognised methodology
- Deliver a defensible materiality matrix that survives assurance and sets clear priorities
Standards & frameworks
- CSRD / ESRS double materiality
- Aligned to IFRS (financial materiality) and GRI (impact materiality)
Common questions
Assessing both how issues affect the company and how the company affects the world.
Single looks only at financial impact on the company; double adds the company’s impact outward.
Run a defensible assessment.
Tell us who your stakeholders are and we will scope an assessment that survives assurance.
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