Sustainability reporting from a double materiality perspective, as required by the EU Corporate Sustainability Reporting Directive (CSRD) and defined by the European Sustainability Reporting Standards (ESRS), is complex and challenging. Sustainalytics’ expanded CSRD tool suite now includes a CSRD Double Materiality Assessment (DMA) tool, which provides a user-friendly, binary evaluation of each double materiality dimension across the 10 ESRS topics and 135 Sustainalytics subindustries.

This report is the first in a three-part series providing insights drawn directly from the CSRD DMA tool. It offers an overview of the double materiality evaluations across the topics and subindustries.

Readers of the report will learn about:

• The European CSRD and the ESRS.
• The ESRS topics identified by the tool as the most material from a double materiality perspective for the majority of Sustainalytics’ subindustries.
• The Sustainalytics’ subindustries identified by the tool as having the fewest number of material topics.
• The relationship between financial and impact materiality within the context of Sustainalytics’ DMA tool.