Double Materiality Assessment

Conducting a double materiality assessment for CSRD and sustainability reporting

Course Overview

This course provides learners with an understanding of the double materiality concept and how to conduct a double materiality assessment as required by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). Learners will explore impact materiality, financial materiality, stakeholder engagement in materiality, the assessment process and its outputs. The course is suitable for sustainability professionals and reporting teams.

Learning Outcomes

• Understand the concept of double materiality and its regulatory context
• Distinguish between impact materiality and financial materiality
• Apply the CSRD/ESRS double materiality assessment methodology
• Design and conduct stakeholder engagement for materiality assessment
• Identify and assess material impacts, risks and opportunities
• Document the double materiality assessment process and outputs
• Use materiality assessment results to shape sustainability reporting

Course Structure (3 topics, 9 lessons)