CSRD · ESRS · Double Materiality · 2026 Reporting

CSRD Double Materiality Assessment Builder

Build a structured double materiality assessment for CSRD compliance. Score 10 ESRS sustainability topics using impact materiality and financial materiality. Reflects Commission Delegated Regulation (EU) 2026/1563 (OJ 21.9.2026), which replaces Annexes I and II of Regulation (EU) 2023/2772, enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027. For a financial year starting in 2026 the undertaking elects which version of the standards it applies, and must state that election in its sustainability statement.

CSRD 2022/2464 ESRS 2026/1563 adopted FY2026 election Zero PII

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Panel 01Company Profile

Article 2(2) of Regulation (EU) 2026/1563: an undertaking electing a version for a financial year beginning between 1 January 2026 and 31 December 2026 shall clearly state in its sustainability statement which version it applies.

Panel 02ESRS Topic Materiality Scores (1=Minimal, 5=Very High)

Score each topic independently. Impact materiality = scale × scope × irremediability × likelihood. Financial materiality = magnitude × likelihood × time horizon. Threshold for material: score ≥ 3.

Panel 03Process & Assurance
CSRD Materiality Assessment
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Materiality Matrix: Topic Classification
ESRS TopicImpact ScoreFinancial ScoreClassificationRequired Disclosures
Reporting Scope & Process Gaps
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Regulatory Citations

[1]Directive (EU) 2022/2464 (CSRD): Corporate Sustainability Reporting Directive. Requires undertakings within its scope to report sustainability information in accordance with ESRS.
[2]ESRS Set 1 Commission Delegated Regulation (EU) 2023/2772: European Sustainability Reporting Standards. Ten topical standards (ESRS E1-E5, S1-S4, G1) plus two cross-cutting standards, ESRS 1 and ESRS 2. Subject-specific standards apply only if material.
[3]Commission Delegated Regulation (EU) 2026/1563 (OJ 21.9.2026): replaces Annexes I and II of Regulation (EU) 2023/2772. Article 3: enters into force 10 November 2026 and applies to financial years beginning on or after 1 January 2027. Article 2(1): for a financial year starting between 1 January 2026 and 31 December 2026 an undertaking may apply the 2023 standards as last amended by Regulation (EU) 2025/1416, or those standards with the eight reliefs set out in Annex I to 2026/1563, or the 2026 standards in Annex I to 2026/1563. Article 2(2): the version applied must be stated clearly in the sustainability statement.
[4]Commission Delegated Regulation (EU) 2025/1416 (OJ 10.11.2025): amends Annex I to Regulation (EU) 2023/2772, including the Appendix C phase-in schedule. Applies to financial years beginning on or after 1 January 2025.
[5]Directive (EU) 2025/794 (OJ 16.4.2025) on reporting timing, and Directive (EU) 2026/470 (OJ 26.2.2026) on scope: 2025/794 moves the affected reporting start dates to financial years starting on or after 1 January 2027 and 1 January 2028; 2026/470 sets the amended Article 19a(1) and 29a(1) scope thresholds of more than 1,000 employees and net turnover above EUR 450,000,000.
[6]EFRAG Implementation Guidance on Double Materiality Assessment (2024): practical guidance on conducting impact and financial materiality assessments, stakeholder engagement, and documentation requirements.
[7]EFRAG 2026 Draft List of Datapoints: under fatal-flaw review to 23 October 2026, with a final list expected at the end of 2026. No datapoint count or reduction figure is quoted here because none is authoritative yet.

Regulatory citations in this tool are subject to the reliance notice.