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title: Financial Materiality in Practice
image: https://connect.sustainalytics.com/hubfs/INV/Reports/Marketing%20Creative/2026_CSRD_Report_Assets_Doc_Part_3_V1_SM_1200x627_2.png
---

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Research Report

# Financial Materiality in Practice

How Sustainalytics’ Double Materiality Assessment Tool for CSRD Supports Investors

Under the European Sustainability Reporting Standards (ESRS), sustainability matters are grouped into 10 topics, covering five environmental areas, four social dimensions, and one governance-focused topic. 

Sustainalytics recently expanded its CSRD tool suite with the release of the CSRD Double Materiality Assessment (DMA) tool, which supports internal strategic decision-making and provides a user-friendly, binary evaluation of each double materiality dimension across the 10 ESRS topics and 135 Sustainalytics subindustries.

This report is the third in a three-part series providing insights drawn directly from the CSRD DMA tool. It offers an overview of the financial materiality evaluations across the topics and subindustries, with a deeper focus on agriculture, restaurants, and food retail.

Readers of this report will learn about:  

- The financial materiality dimension of Sustainalytics’ DMA tool.
- How well Europe-based companies are positioned to meet reporting requirements through the lens of ESG Risk Ratings data.
- The strength of disclosure practices across European sectors, benchmarking them against other global regions.

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