CSRD Double Materiality &
ESRS Readiness Engine
Auditor-grade double materiality assessment according to CSRD: Impact perspective (inside-out) and financial materiality (outside-in) for mid-market, corporates, and private equity portfolios.
8 / 10
6 double material
4 / 5
Climate, circularity, resources
3 / 4
Workforce & supply chain
36.4%
Weighted CapEx/Turnover alignment
2D Double Materiality Matrix
Impact Materiality (X-axis) vs. Financial Materiality (Y-axis)
Climate Change & Decarbonization
Scope 1, 2, 3 greenhouse gas emissions, 1.5°C transition plan, and energy intensity.
Pollution
Air, water, and soil pollution, and substances of high concern.
Water & Marine Resources
Water consumption, withdrawal, and wastewater stewardship.
Biodiversity & Ecosystems
Land use change, habitat conservation, and deforestation compliance.
Circular Economy & Resources
Material flow circularity, recycled content, and waste diversion.
Own Workforce
Working conditions, equal pay, occupational health, and diversity.
Workers in the Value Chain
Supply chain due diligence, human rights, and living wage verification.
Affected Communities
Local community engagement, indigenous rights, and site impact mitigation.
Consumers & End-Users
Product safety, accessibility, data privacy, and ethical marketing.
Governance & Business Conduct
Anti-corruption, whistleblower systems, board diversity, and tax transparency.
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Let us audit your ESRS datapoints, stakeholder engagement processes, and limited assurance readiness.
Cross references