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.

E

Column Environment

Assess the environmental impact of ESRS E1-E5. For each, indicate: how significant is its effect on people/environment (impact), what financial weight it carries (materiality), and with which probability will this occur? Note: The original text uses a specific format for assessing impacts; I've adapted to match that structure while translating the key terms. Assess environmental impact of ESRS E1-E5. For each, indicate: - How significant is its effect on people/environment (impact)? - What financial weight does it carry (financial materiality)? - With which probability will this occur?

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ESRS E1

Cambiamento climatico

Mitigazione del cambiamento climatico, adattamento e gestione dell'energia. Include emissioni GHG (Scope 1, 2, 3), target net-zero, piani di transizione.

ESRS E2

Inquinamento

Inquinamento di aria, acqua e suolo. Sostanze preoccupanti (SVHC), microplastiche, PFAS. Rilascio di inquinanti nell'ambiente.

ESRS E3

Acqua e risorse marine

Consumo idrico, prelievi in aree di stress idrico, qualità dell'acqua scaricata, impatti su ecosistemi marini e costieri.

ESRS E4

Biodiversità ed ecosistemi

Perdita di biodiversità, uso del suolo, frammentazione habitat, specie invasive. Dipendenze ed impatti su servizi ecosistemici (TNFD/SBTN).

ESRS E5

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).

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