CSRD Double Materiality Assessment Workbook (ESRS 1 method)

Description
CSRD reporting starts with one exercise: deciding which sustainability matters are material to your company from both directions, your impact on the world and the world's financial impact on you. Get it wrong and you either over-report or fail assurance. This workbook runs it to the ESRS 1 method.

- IRO Register for up to 60 impacts, risks and opportunities across all ten ESRS topical standards, E1 to G1, with dropdowns for topic, type, value-chain position and time horizon.
- Impact materiality scored on scale, scope and irremediability, likelihood-weighted for potential impacts, as ESRS 1 section 3.4 sets out. Financial materiality on magnitude and likelihood, per section 3.5.
- Editable thresholds on a dedicated sheet, with the scoring scales written out so the method is documentable for the assurance provider.
- Topic summary tells you, per standard, whether it is material and what that means for reporting, including the rule that E1 Climate cannot be omitted without a detailed explanation.
- Materiality matrix chart plots every IRO on impact versus financial axes.
- Stakeholder, evidence and owner columns so the audit trail is built as you go.

Basis: Commission Delegated Regulation (EU) 2023/2772 (the ESRS), sections cited in the Guide. A working tool, not legal advice. No macros, no locked cells.