Double Materiality Assessment
Double Materiality Assessment According to CSRD – Made Simple with macs Software
The double materiality assessment is the foundation for a reliable sustainability report that complies with the CSRD (Corporate Sustainability Reporting Directive). Our DMA model (Double Materiality Assessment) guides you step by step through the process—with an integrated ESRS topic list, structured data collection, automatic materiality evaluation for your company, and meaningful visualizations.
What Does Double Materiality Mean?
Double materiality considers both the company’s impact on the environment and society (impact materiality) and the financial effects of sustainability topics on the business (financial materiality). Only topics deemed material in at least one of these dimensions are included in the sustainability report - transparent, traceable, and ESRS-compliant. Sustainability topics are analyzed from two perspectives:
Inside-Out Perspective (Impact Materiality)
What impact does the company have on the environment, employees, or society? macs helps structure and document these assessments, interpret stakeholder feedback, and ensure audit-ready results.
Outside-In Perspective (Financial Materiality)
How do sustainability topics affect the company itself? For example, could stricter climate regulations raise costs, or could sustainable products create new market opportunities? Our module evaluates financial materiality based on defined criteria, including risk and opportunity analysis for strategy and controlling.
Double Materiality Example: Step-by-Step Assessment with macs
macs guides you through a practical and transparent assessment process:
- Select a topic from the integrated ESRS topic list (e.g., CO₂ emissions, water pollution, etc.).
- Enter company-specific data and context, such as production intensity, regulatory conditions, or stakeholder feedback.
- IRO evaluation (Impact, Risk, Opportunity): Each topic is assessed from both perspectives - Inside-Out and Outside-In.
- Automated classification: Based on your inputs and criteria, the module indicates whether the topic is material.
- Visual highlight: The materiality matrix and graphics show the relevance and resulting priority at a glance.
You instantly see which sustainability topics are material for your company - and why.
Why Double Materiality Is Essential
A CSRD-compliant sustainability report requires a clear, methodologically sound double materiality assessment. It establishes clear priorities, protects against greenwashing, and ensures comparability.
Required by CSRD & ESRS
CSRD and ESRS set strict standards for scope, process, documentation, and disclosure. Our DMA module fully reflects these requirements and helps ensure consistent, audit-proof implementation.
Challenges Without a Software Solution
Multiple topics, diverse data, stakeholder input, and recurring reviews: Without the right tool, you face media discontinuities, extra work, and lack of transparency. Our materiality software simplifies the entire process - from setup to reporting.
Our Double Materiality Module
Comply with CSRD and ESRS requirements in a structured, transparent, and time-saving way. macs guides you efficiently through every step - from structured data collection to export-ready materiality matrices. Automated scoring, an integrated ESRS topic list, and clear visualizations provide robust results that support management, audit, and strategy.
Increase transparency, identify risks and opportunities early, and evaluate them reliably. This creates a solid and traceable foundation for meaningful sustainability reporting - powered by deep insights and clear prioritization. macs users benefit even more: company data from other modules can be imported directly.
Integrated ESRS Topic List
The built-in ESRS topic list provides a solid starting point. You can expand it with company-specific topics, assign stakeholder groups, and assess relevance using defined criteria.
Simple Data Collection & Automated Evaluation
Company data is captured in a structured way - combining qualitative assessments and quantitative metrics. The module automatically determines which topics are important for your company, classifies them (impact/financial), and provides a clear explanation including the underlying scoring logic.
Visualization via Matrix & Charts
Results are displayed in a materiality matrix and additional charts. At a glance, you can see the materiality level for impact or finance, along with priorities, trends, and sensitivities - perfect for executive presentations, CSRD reporting, and stakeholder communication.
Materiality Over Time - Trend Visualization
You can also track how materiality evolves across different aspects. The progression view highlights which topics are most important by comparison, how their relevance changes over time, and where immediate action is needed. This gives companies a clear decision-making foundation for setting priorities and strategic actions.
Our DMA Model – Key Benefits at a Glance
With macs, you accelerate your analysis, reduce risks, and improve the quality of your sustainability reports.
Efficiency & Time Savings
A guided process, templates, automated materiality assessments, and export features significantly reduce manual effort - from initial data collection to the final sustainability report.
Audit-Proof Documentation
Every step, assumption, and data source can be clearly documented. This ensures compliance with CSRD and ESRS requirements and prepares you for auditor reviews.
Strategic Foundation for Your Sustainability Report
The results highlight where action is needed and which measures offer the greatest impact. This makes double materiality a powerful steering tool for strategy, budgeting, and KPIs.