Double Materiality Calculator for CSRD (Corporate Sustainability Reporting Directive) in 2026
Evaluate double materiality ESG for your CSRD reporting according to ESRS standards (EU Reg. 2023/2772, implementation D.Lgs. 125/2024). Wizard in three steps - Environment, Social, Governance - interactive matrix and downloadable Markdown report. Target: Italian companies with +250 employees required from the 2025 fiscal year.
Column Environment
Assess 5 environmental topics ESRS E1-E5. For each, indicate: how relevant the impact on people/environment is (impact), how much it weighs financially (financial materiality), and how likely the impact is to occur (likelihood).
Cambiamento climatico
Mitigazione del cambiamento climatico, adattamento e gestione dell'energia. Include emissioni GHG (Scope 1, 2, 3), target net-zero, piani di transizione.
Inquinamento
Inquinamento di aria, acqua e suolo. Sostanze preoccupanti (SVHC), microplastiche, PFAS. Rilascio di inquinanti nell'ambiente.
Acqua e risorse marine
Consumo idrico, prelievi in aree di stress idrico, qualità dell'acqua scaricata, impatti su ecosistemi marini e costieri.
Biodiversità ed ecosistemi
Perdita di biodiversità, uso del suolo, frammentazione habitat, specie invasive. Dipendenze ed impatti su servizi ecosistemici (TNFD/SBTN).
Uso delle risorse ed economia circolare
Consumo di materie prime, gestione dei rifiuti, estrattività, principi di economia circolare (riduzione, riuso, riciclo, progettazione per il disassemblaggio).
Move at least one slider for each topic to enable the next step.
Come utilizzare CSRD Double Materiality Calculator 2026
Evaluate topics - Environment (E1-E5)
In the first step, for each of the 5 environmental topics in ESRS, move the impact, financial materiality, and probability sliders to a 1-5 scale.
Evaluate topics Social (S1-S4) and Governance (G1)
Proceed with social topics (employees, value chain, community, consumers) and Governance G1 topic related to corporate conduct and ethics.
Assess Double Materiality Matrix
At the end of the wizard, the matrix shows for each topic the impact materiality and financial materiality scores, highlighting which exceed the configurable threshold (default 3.5/5).
Download the Markdown report with recommended disclosures
For each topic material, the tool suggests relevant ESRS disclosure requirements. Download the full report in Markdown with "Download Report Markdown" for your ESG team.
Suggerimenti
- Involve more business functions (sustainability, finance, HR, legal) before assigning scores: double materiality requires a multi-disciplinary assessment, not just technical.
- Save multiple versions of the Markdown report while refining scores to document the evolution of materiality assessment over time.
Domande frequenti
What is double materiality and how does this tool calculate it?
Double materiality evaluates a topic ESG on two axes: the impact of the company on people and environment (impact materiality) and the financial effect of the topic on the company (financial materiality). The tool combines your scores for impact, financial materiality, and probability into a weighted score for each of the 10 ESRS topics.
How do I choose the materiality threshold?
The tool proposes a default threshold of 3.5/5, adjustable between 2.0 and 4.5 on the results screen. A topic is marked as "material" when its impact or financial score exceeds the chosen threshold. The ESRS regulation does not set an obligatory numerical value: the choice must be documented and justified in the internal materiality assessment process.
Is the Markdown report generated ready for publication in CSRD?
No, it's a work document that summarizes the material topics identified and related Disclosure Requirements suggested, useful as a basis for the sustainability team. The final sustainability report CSRD requires external assurance and the complete structure foreseen by DLgs. 125/2024.
What data is sent to external servers during tool usage?
No one. All calculation of the materiality matrix, identification of material topics and generation of the Markdown report occur entirely on the client-side, in the browser.
Who is this tool intended for?
Concise and similar length, the translation is: Designed for sustainability and ESG consultants of PMI and Italian scale-ups with over 250 employees subject to first reporting under CSRD for 2025 (publication 2026), as support for the first identification of material topics according to ESRS standards.