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 simplified ESRS December 2025 EFRAG advice (61% reduction in mandatory datapoints).

CSRD 2022/2464 ESRS Simplified 2025 Wave 1 Reporting Zero PII

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Panel 01Company Profile
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
AP2 Policy Mandate · CC BY 4.0 · Post Oak Labs

Regulatory Citations

[1]Directive (EU) 2022/2464 (CSRD) — Corporate Sustainability Reporting Directive. Requires large EU companies and listed SMEs to report sustainability information in accordance with ESRS. Wave 1 (large listed) reports for FY 2024.
[2]ESRS Set 1 Commission Delegated Regulation (EU) 2023/2772 — European Sustainability Reporting Standards. 12 thematic standards (ESRS E1-E5, S1-S4, G1) plus cross-cutting ESRS 1 and ESRS 2. All subject-specific standards apply only if material.
[3]EFRAG Simplified ESRS Technical Advice December 2025 — 61% reduction in mandatory datapoints for the simplified ESRS applicable to listed SMEs from FY 2026. Recommends streamlined materiality assessment process for smaller companies.
[4]EFRAG Implementation Guidance on Double Materiality Assessment (2024) — practical guidance on conducting impact and financial materiality assessments, stakeholder engagement, and documentation requirements.
[5]European Commission FAQ on CSRD scope and Wave 1/2 timelines — clarifies phased application schedule, exemptions for subsidiaries of groups, and omnibus simplification package under development as of 2025.