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.