All-in-one CSRD Platform.


Double materiality - a comprehensive overview

Determining double materiality involves a series of technical steps that are challenging to execute with a spreadsheet. Read our comprehensive overview of the process and how our software helps to facilitate this in a pragmatic manner. 

Trusted by LEADING EUROPEAN companies

Double materiality

The core concept of CSRD: double materiality. By objectively assessing the magnitude of impacts, risks, and opportunities, you determine the double materiality of sustainability themes. This determines which topics and data points will be included in your CSRD report.

Determining the materiality of sustainability themes is not new, but for the CSRD, it goes a step further than before. While in the past, the focus was simply on assessing how important the organization and its stakeholders considered certain themes (a subjective evaluation), the CSRD leaves no room for such subjective assessments.

Now, it’s about objectively assessing impacts, risks, and opportunities. Yes, we can still incorporate input from stakeholders for this purpose, but ultimately, it’s not about their opinions.

Materiality assessment Ecocharting

Get a demo account

Get a demo account to gain direct access to the Ecocharting CSRD platform. Explore its comprehensive functionalities:

In practice

How to assess double materiality

Materiality assessment Ecocharting

The process of determining double materiality begins with an internal assessment of impacts, risks, and opportunities. To secure approval from your accountant, it’s crucial that you don’t overlook any aspects. For validation, you can engage with stakeholders, for instance, by discussing your shortlist with them.

Once your list of impacts, risks, and opportunities is complete, you assign scores to determine their relative significance. Using a formula and your predefined thresholds, the materiality of the themes is determined. This process dictates which data points you will report on.


ESG topics


Possible datapoints


Types of impacts & scores

CSRD & Ecocharting

Join our next webinar to learn about  CSRD and how Ecocharting can help you in your journey towards sustainability.  

Ecocharting Software

Get started and assess double materiality digitally

In our software, all CSRD topics are ready to be assessed for double materiality. Follow our step-by-step process, and the relevant data points will automatically come into focus.

Assess impacts

Identify and assess impacts, risks, and opportunities, and evaluate their magnitude in a CSRD-compliant manner.

Engage with stakeholders

Verify the completeness of your analysis with stakeholders, both by digitizing conversations and conducting online validation.

Audit Trail

During your determination of double materiality, every change is logged for the audit trail, allowing the accountant to verify how your results were achieved.

Roadmap CSRD

Our most up-to-date whitepaper. Discover a complete overview of the regulations and the steps to be taken: 

Start CSRD preparations today using Ecocharting.

Get access to our comprehensive CSRD platform by creating your personal demo account today.