CSRD Double Materiality Method (PowerPoint toolkit, 20 slides, ESRS 1 cited)

A 20-slide PowerPoint toolkit for running a CSRD double materiality assessment the way ESRS 1 sets it out and the way an assurance provider tests it, built from the text of Delegated Regulation (EU) 2023/2772 with the section or paragraph cited on every factual slide.

- Part 1, the method: the two lenses (impact materiality with scale, scope, irremediable character and likelihood; financial materiality with magnitude and likelihood), how they interact, the topic decision and the omission rule including the detailed explanation required for climate.

- Part 2, the process: six steps from governance and the long list through stakeholder input, scoring, thresholds and the decision to the evidence file; a governance table; what the assurance provider asks for and the evidence that answers it; why the threshold needs a memo.

- Part 3, templates: IRO register fields, the threshold memo structure, a topic decision table, and the evidence checklist.

Editable 16:9 PowerPoint with a consistent consulting layout. Summaries are in Bindler's words; the delegated act controls; scope and phase-in dates changed by the 2025 Omnibus must be checked for your entity; not legal advice. Pairs with the Bindler CSRD Double Materiality Assessment Workbook, which scores the register and decides the topics.

Who it is for: sustainability and finance teams running their first or second assessment; consultancies delivering CSRD readiness; audit committees who want the method on ten slides before the detail.