Double materiality assessment worksheet

An impact, risk and opportunity register for a CSRD/ESRS double materiality assessment, pre-filled with the ten topical ESRS standards.

Best for: Teams running a first double materiality assessment, or documenting one for their auditor.

Impact, risk and opportunity register

Add one row per impact, risk or opportunity. Score impact materiality on scale, scope, irremediability and likelihood; score financial materiality on magnitude and likelihood. A topic is material if it crosses your threshold on either side.

ESRSTopicImpact, risk or opportunityActual or potentialValue chain stageTime horizonScaleScopeIrremediabilityLikelihoodFinancial magnitudeMaterial?Rationale and evidence
E1Climate change
E2Pollution
E3Water and marine resources
E4Biodiversity and ecosystems
E5Resource use and circular economy
S1Own workforce
S2Workers in the value chain
S3Affected communities
S4Consumers and end-users
G1Business conduct

Document your method

  • Which stakeholders you consulted and how.
  • The scoring scale and the threshold for each side of materiality.
  • Who approved the outcome, and when.
  • Why each non-material topic was ruled out.

Automate this in Certigence

ESRS do not set a numeric materiality threshold; you set and justify your own. ESRS 2 general disclosures apply regardless of the outcome.

The Double Materiality Wizard in Certigence walks through the same register and turns the outcome into an ESRS gap analysis.