Guide

2026

Double Materiality Assessment

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.

Read the Omnibus article here

Knowing which sustainability topics are material to your business is the foundation of good CSRD reporting. This guide walks you through the double materiality assessment process, step by step, so you can approach it with structure and confidence.

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