Double materiality analysis

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Double materiality analysis - the first step to CSRD/VSME reporting


The EU Sustainability Directive (CSRD/VSME) requires companies to report on the sustainability topics that are material to their business. But what does "material" actually mean, and how do you get started with reporting?



What is a double materiality analysis?


A double materiality analysis is the foundation of sustainability reporting. The analysis has two perspectives:


  1. Impact perspective - How does the business affect the climate, environment, people and society?


  2. Financial materiality - Which sustainability-related issues pose risks or opportunities for the company's financial development?



This work provides a basis for both reporting and strategic decisions, and ensures that you focus on the topics that are actually relevant to both the business and society.


Double materiality analysis-1
CSRD reporting involves 11 overarching themes and a total of 1,178 data points. Navigating this complex landscape requires a structured and thorough approach.

Aider's method - a safe way into sustainability reporting


Our subject matter experts have developed a robust methodology for materiality assessment, based on the EU guidelines and the key frameworks behind CSRD and the EU taxonomy. Our methodology makes it easy to identify what you need to report on and what is actually material.


Combining regulatory insight with practical experience, we make sure that the analysis is not just a reporting exercise, but a real support for strategy and development.



What needs to be in place before the analysis?


In order to conduct a double materiality analysis, you need a good overview of your company's



If you don't have this in place yet, we are happy to help you with both climate accounting and due diligence as part of the process.

I'm ready to help!