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Double materiality analysis (according to CSRD)

We identify your key sustainability topics as the foundation for your sustainability reporting and strategy development.


Why a double materiality analysis?

  • Identification, evaluation and prioritization of your most important ESG topics

  • Adaptation to the new CSRD requirements for future-proof sustainability reporting

  • Proactive preparation for upcoming legal requirements

  • Use of the CSRD as a catalyst for the further development of sustainability management


What does the materiality analysis involve?

  • Pragmatic and systematic implementation of the CSRD requirements

  • Efficient implementation of the double materiality analysis

  • Development of key topics for sustainability management

  • Consideration of the financial risks and opportunities as well as the impact of your business model on the environment and society


Doppelte Wesentlichkeitsanalyse ESRS

How does the materiality analysis work?

  • Interactive workshops to identify relevant sustainability topics

  • Methodical assessment of dual materiality in accordance with ESRS

  • Comparison with existing compliance and reporting standards (e.g. GRI, DNK)

  • Strategic advice on integrating the results into the corporate strategy

We guide you through the following steps on the way to your material topics as the core of reporting and strategy development.

  1. Understanding and classifying the corporate context today and in the futureBuildingon previous and supplementary analyses, we create a common understanding and transparency of the impact on and through the corporate value chain: Stakeholder dialog | Market & competition | Regulation | Risk reports (e.g. WEF) | Industry standards | Trends

  2. Identification of the list of potential material sustainability issues and IROs (Impacts, Risks & Opportunities)Identification of potentially material sustainability aspects and the associated IROs.

  3. Assessment & prioritization of impactsImpact materiality assessment => the material topics are assessed according to extent, scope and irreversibility and prioritized based on thresholdsFinancialmateriality assessment => the material topics are assessed according to the extent of their short, medium and long-term financial impact and the likelihood of occurrence.


What is the result of the materiality analysis?

  • List of clearly defined material sustainability topics for your company

  • Ensuring compliance with current and future reporting requirements

  • Strengthened positioning of your company through strategic sustainability orientation

  • Foundation for a holistic sustainability strategy



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