What is a Double Materiality Assessment?

A Double Materiality Assessment (DMA) identifies which sustainability topics are material to your organisation from two perspectives: impact materiality (your actual or potential impacts on people and the environment) and financial materiality (ESG risks and opportunities that affect your financial performance). ESRS requires companies to assess both perspectives.

Which ESRS topics are covered in the assessment?

The tool covers all 10 ESRS sustainability topic areas: E1 Climate Change, E2 Pollution, E3 Water and Marine Resources, E4 Biodiversity and Ecosystems, E5 Resource Use and Circular Economy, S1 Own Workforce, S2 Workers in the Value Chain, S3 Affected Communities, S4 Consumers and End-users, and G1 Business Conduct.

How do I determine if an ESRS topic is material?

Under ESRS, a topic is material if it meets either the impact materiality threshold (impact score at or above 3 out of 5) or the financial materiality threshold (financial score at or above 3 out of 5). The materiality matrix in this tool visualises this threshold automatically.

Is this tool a complete CSRD-compliant DMA?

This tool provides a structured starting point and a preliminary materiality map. A full CSRD-compliant DMA also requires stakeholder consultation, detailed IRO (Impact, Risk and Opportunity) analysis, documentation, and board approval. Emistra's full DMA module supports the complete workflow.

Is the Double Materiality Assessment tool free?

Yes — completely free and no account is required. Score 10 ESRS topics in 10–15 minutes and receive a preliminary DMA report by email.

Free assessment · 10 minutes

Double Materiality Assessment

Answer targeted questions on all 10 ESRS topics to assess both impact and financial materiality. Watch the live matrix update, then get your preliminary results and recommendations emailed.

How the DMA tool works

Answer targeted questions

For each of the 10 ESRS topics (E1–E5, S1–S4, G1), answer two questions — one assessing your impact on society and the environment, one assessing financial risks and opportunities for your business.

Automatic materiality scoring

Your answers are mapped to impact and financial materiality scores. Topics where either score crosses the threshold are automatically flagged as material, with results visualised on a materiality matrix.

Recommendations & report emailed

Receive a detailed preliminary DMA report by email — including your materiality matrix, a breakdown of material topics, and specific ESRS disclosure recommendations. Free, no account required.

Who is this for?

This tool is designed for sustainability managers, consultants, and CFOs at companies preparing their first Double Materiality Assessment under CSRD and ESRS. Especially helpful for CSRD Wave 2 (large undertakings reporting from FY2025) and Wave 3 (listed SMEs from FY2026). If the 2026 Omnibus Directive's raised 1,000-employee threshold affects your scope, a DMA is still recommended as best practice for voluntary VSME-aligned reporting and supply-chain requirements.

Frequently asked questions

What is a Double Materiality Assessment?: A DMA identifies which sustainability topics are material from two perspectives: impact materiality (your actual or potential impacts on people and the environment) and financial materiality (ESG risks and opportunities affecting your financial performance). ESRS requires both perspectives.
Which ESRS topics are covered?: All 10 ESRS sustainability topic areas: E1 Climate Change, E2 Pollution, E3 Water & Marine Resources, E4 Biodiversity & Ecosystems, E5 Resource Use & Circular Economy, S1 Own Workforce, S2 Workers in the Value Chain, S3 Affected Communities, S4 Consumers & End-users, and G1 Business Conduct.
How do I determine if a topic is material?: Under ESRS, a topic is material if it meets either the impact materiality threshold or the financial materiality threshold. This tool maps your answers to scores and automatically identifies which topics cross the threshold on the materiality matrix.
Is this a complete CSRD-compliant DMA?: This tool provides a structured starting point and a preliminary materiality map. A full CSRD-compliant DMA also requires documented stakeholder consultation, detailed IRO analysis, and board approval. Emistra's full DMA module supports the complete workflow.
What is the difference between impact and financial materiality?: Impact materiality assesses whether your organisation causes significant actual or potential impacts on people or the environment. Financial materiality assesses whether a sustainability topic represents a significant risk or opportunity that could affect your organisation's cash flows or financial position.
Do I need a CSRD readiness assessment too?: Yes. A DMA identifies what to report, while a CSRD Readiness Assessment evaluates whether you have the internal capabilities to produce the required disclosures. Both are essential CSRD preparation steps.

1. Context
2. Environmental
3. Social & Governance
4. Your Results

Tell us about your organisation

No account required — context helps us generate a relevant DMA starting point.

First name

Company name

Industry

Company size

Please fill in your name and company before continuing.

Your preliminary DMA is ready

Enter your email to receive a full results summary, materiality matrix, and ESRS disclosure recommendations.

Work email

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Material ESRS Topics

Not Material

Materiality Matrix

Material Not material

Results by ESRS Topic

Topic	Impact	Financial	Materiality

Recommendations for material topics

Note: This is a preliminary self-assessment using simplified scoring. A CSRD-compliant DMA per ESRS 1 §§38–63 requires formal IRO identification, evidence of stakeholder engagement, severity and likelihood scoring, and board sign-off.

Complete your DMA in Emistra

Emistra's DMA module guides you through full IRO identification, ESRS 1-compliant scoring, stakeholder engagement records, and board approval.

Continue your DMA in Emistra →

Also try: CSRD Readiness Checker →

How the Double Materiality Assessment tool works

Answer targeted questions

For each of the 10 ESRS topics (E1–E5, S1–S4, G1), answer two structured questions — one assessing your impact on society and environment, one assessing financial risks and opportunities for your business.

Automatic materiality scoring

Recommendations & report emailed

Receive a detailed preliminary DMA report by email — including your materiality matrix, a breakdown of material topics, and specific ESRS disclosure recommendations. Free, no account required.

Who is this Double Materiality Assessment for?

This tool is designed for sustainability managers, consultants, and CFOs at companies preparing their first Double Materiality Assessment under CSRD and ESRS. It provides a structured starting point for identifying which of the 10 ESRS sustainability topics are relevant to your organisation before engaging in full stakeholder consultation and board-level approval. It is especially helpful for companies in CSRD Wave 2 (large undertakings reporting from FY2025) and Wave 3 (listed SMEs from FY2026).

Frequently asked questions about Double Materiality Assessment

What is a Double Materiality Assessment?: A Double Materiality Assessment (DMA) identifies which sustainability topics are material to your organisation from two perspectives: impact materiality (your actual or potential impacts on people and the environment) and financial materiality (ESG risks and opportunities that affect your financial performance). ESRS requires companies to assess both perspectives to determine which ESRS standards apply to their reporting.
Which ESRS topics are covered in the assessment?: The tool covers all 10 cross-cutting ESRS sustainability topic areas: E1 Climate Change, E2 Pollution, E3 Water & Marine Resources, E4 Biodiversity & Ecosystems, E5 Resource Use & Circular Economy, S1 Own Workforce, S2 Workers in the Value Chain, S3 Affected Communities, S4 Consumers & End-users, and G1 Business Conduct.
How do I determine if an ESRS topic is material?: Under ESRS, a topic is material if it meets either the impact materiality threshold or the financial materiality threshold. This tool maps your answers to scores and automatically identifies which topics cross the threshold on the materiality matrix.
Is this tool a complete CSRD-compliant Double Materiality Assessment?: This tool provides a structured starting point and a preliminary materiality map. A full CSRD-compliant DMA also requires documented stakeholder consultation, detailed IRO (Impact, Risk and Opportunity) analysis, supporting evidence, and board approval. Emistra’s full DMA module supports the complete workflow including IRO scoring, stakeholder engagement records, and audit-ready documentation.
What is the difference between impact materiality and financial materiality?: Impact materiality assesses whether your organisation causes significant actual or potential impacts (positive or negative) on people, communities, or the environment in your own operations or value chain. Financial materiality assesses whether a sustainability topic represents a significant risk or opportunity that could affect your organisation’s cash flows, financial position, or cost of capital.
Do I need a CSRD readiness assessment too?: Yes. A Double Materiality Assessment identifies what to report, while a CSRD Readiness Assessment evaluates whether your organisation has the internal capabilities to actually produce the required disclosures. Both are essential CSRD preparation steps.