Through the European Corporate Sustainability Reporting Directive (CSRD), the European Union aims to ensure transparency, consistency, and comparability on sustainability reporting. The CSRD requires certain companies to report through a double materiality perspective, in line with the European Sustainability Reporting Standards (ESRS).  

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 second in a three-part series providing insights drawn directly from the CSRD DMA tool. It offers an overview of the impact materiality evaluations across the topics and subindustries.    

Readers of this report will learn about:   

• How Sustainalytics’ CSRD DMA tool evaluates impact materiality.
• The ESRS topics that the tool identifies as the most material from an impact materiality perspective for the majority of Sustainalytics’ subindustries.
• Which of Sustainalytics’ subindustries exert the broadest material impact across the full set of ESRS topics.
• The unexpected subindustries that also trigger full impact materiality under ESRS standards.