ESRS 1 · CSRD
Double Materiality
Assessment
ESRS 1-compliant double materiality assessment. Select sustainability topics, score impacts, risks and opportunities, and determine which topics are material. Interactive heatmaps with adjustable thresholds.
ESRS 1 · CSRD
Double materiality, scored.
Not just a checkbox exercise.
01// engagement— ESRS 2 IRO-1
02// industry_presets— quick scope selection
03// topic_selection— 32 ESRS topics
Environment
Social
Governance
awaiting input
Materiality Summary
material_topics—
not_material—
out_of_scope—
in_scope_total—
scored—
E / S / G Pillar Breakdown
E_material—
S_material—
G_material—
pillar_balance—
Material Topics
no_material_topics—
Not Material
awaiting_results—
Threshold Sensitivity
awaiting_results—
Risk Intelligence
awaiting_results—
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ADVANCED ANALYSIS
Deeper DMA analysis, styled the same.
01// scatter_matrix— ESRS 1 para 44
Complete topic scoring to generate the scatter matrix.
02// borderline_topics— professional judgment required
Complete scoring to identify borderline topics.
03// risk_intelligence— automated ESRS warnings
Complete scoring to run risk intelligence.
04// full_sensitivity— threshold 1-25
Complete scoring to generate the full sensitivity chart.
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Format
HTML → PDF
Standard
ESRS 1 / ISSA 5000
Price
FREE
or CtrlE
Key terms
Further reading
Frequently asked questions
What is double materiality under CSRD?
Double materiality means assessing sustainability topics from two perspectives: impact materiality (how the company affects people and the environment) and financial materiality (how sustainability matters affect the company's financial position, performance, and cash flows). A topic is material if it is material from either perspective. This is defined in ESRS 1 Chapter 3.
What is an IRO assessment?
IRO stands for Impacts, Risks, and Opportunities. ESRS 1 requires companies to identify and assess IROs for each sustainability topic. Impacts relate to impact materiality (positive or negative effects on people/environment). Risks and opportunities relate to financial materiality (potential financial effects on the company). The IRO assessment is the foundation of the double materiality analysis.
How do you score impact materiality?
ESRS 1 AR16 suggests scoring impacts on three dimensions: scale (severity of the impact), scope (how widespread it is), and irremediable character (how difficult it is to undo negative impacts). For potential impacts, likelihood replaces irremediable character. Each dimension is scored 1–5 and the highest score determines the impact materiality rating for that topic.
How do you score financial materiality?
Financial materiality is assessed based on likelihood (how probable is it that the sustainability matter will affect the entity financially) and magnitude (the potential size of the financial effect on revenue, costs, assets, liabilities, or cost of capital). The financial materiality score is typically calculated as likelihood × magnitude.
What threshold should I use?
ESRS 1 does not prescribe a specific numerical threshold — it requires entities to apply judgment. The default in this tool is 9/25 for financial materiality (corresponding to a medium-medium combination of likelihood and magnitude). You should calibrate the threshold to your entity's specific circumstances, industry, and stakeholder expectations. Document and justify whatever threshold you choose.
What other audit tools do you offer?
Ciferi offers 20+ free audit and accounting tools, all browser-based with no login required. These include the Materiality Calculator (ISA 320), ISA 530 Sampling Calculator, ISA 570 Going Concern Checklist, Financial Ratio Calculator, Depreciation Calculator (IAS 16), IFRS 16 Lease Calculator, IFRS 9 ECL Calculator, IAS 37 Provision Calculator, IAS 12 Deferred Tax Calculator, IAS 36 Impairment Calculator, Transfer Pricing Tool, and Intercompany Elimination Tool (IFRS 10). Visit ciferi.com to see the full collection.