ESGMASTER
Edition
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CSRD Deadline
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Platform Status
All Systems Live
Companies Monitored
50,000+ EU
Free tool · EFRAG IG 1 aligned · All 27 ESRS topics · CSRD mandatory

Double Materiality
Assessment

Score all 27 ESRS topics on both impact and financial materiality. See your materiality matrix, identify required ESRS modules, and get your materiality statement. Free, no signup required.

Your sector — pre-fills typical scores as a starting point
~15 minutes · 27 topics
What you get
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Materiality matrix
Visual scatter plot of all 27 topics
✓
Required ESRS modules
Which standards you must report against
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Materiality statement
Draft text for your CSRD report
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Gap analysis link
See exactly what data to collect next
Based on EFRAG Implementation Guidance 1 — Double Materiality Assessment (2023). Applies ESRS 1 OR rule: material if impact OR financial threshold met.

How double materiality works

01
Impact materiality
Is this topic material because of the impact your company has on people or the environment? Score 1–5.
02
Financial materiality
Is this topic material because it creates financial risks or opportunities for your company? Score 1–5.
03
OR rule applies
Under ESRS 1, a topic is material if it crosses the threshold on EITHER dimension — not both.
04
Module determination
Material topics determine which ESRS modules you must report against. Non-material topics require an exclusion rationale.

This tool provides indicative guidance based on EFRAG Implementation Guidance 1 and ESRS Set 1 (2023). Double materiality assessment outcomes depend on your specific business model, value chain, and stakeholder engagement. This tool does not replace a formal materiality assessment process. For CSRD compliance, outcomes should be reviewed by your sustainability team and assurance provider.