Guide
2025
EU CSRD: Double Materiality Assessment guide
Note: This guide is based on the original CSRD and ESRS. Following the release of the Omnibus proposal on February 26, some information may no longer be accurate. We are currently reviewing and updating this guide to reflect the latest regulatory developments. In the meantime, we recommend reading our Omnibus deep-dive for up-to-date insights on reporting requirements.
For most companies, it is not necessary to report on all CSRD data points. Only those topics where the organisation's impact is material become part of the reporting. The process for deciding which topics are material is called the Double Materiality Assessment. Our team has put together a guide to go through this process step by step.
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