ESG assessment and double materiality (CSRD, EU taxonomy)

Double materiality is the filter that decides what you have to report and what you do not. Done well, it saves you collecting hundreds of irrelevant data points; done carelessly, it leaves you exposed to the auditor. We approach it with a documented process, stakeholder involvement and criteria that can be defended.

What's included

• Double materiality analysis: outward impact and inward financial risk, under ESRS 1.
• Structured stakeholder consultation and a record of their input.
• Material topics matrix with thresholds and justification for every decision.
• Gap analysis between the information you hold and what the applicable ESRS require.
• Fit with the EU taxonomy: eligibility and alignment of your activities.
• Data collection roadmap with internal owners for each datapoint.

When you need it

• You are coming within the scope of CSRD and still do not know what you will have to report.
• You already publish a sustainability report but it lacks a defensible materiality analysis.
• Your customer or investor is asking for ESG information in a specific format.
• You need to know what share of your turnover is taxonomy-eligible.

How we work

We run the process with your team, not alongside it: whoever will have to maintain the reporting each year takes part in the decisions. The deliverable includes the file that justifies every threshold to an auditor.