Intermediate $475 12 hrs Certificate 3 learners enrolled Content current as of July 2026

Double Materiality Assessment

The most practical DMA course available. Master the full Double Materiality Assessment process required by CSRD/ESRS — impact materiality (scale/scope/irremediability), financial materiality (magnitude/likelihood), IRO identification using EFRAG IG 1 methodology, stakeholder engagement design, quantitative threshold setting, and assurance-ready documentation. Includes real case studies (BASF: 80→22 material topics with €2.5M engagement programme; Danone S.A.), practical comparison of DMA vs ISSB single materiality, 3 engagement pitfalls to avoid, scoring scale design with sector benchmarks, and comprehensive capstone exercise. Updated for the 2025–2026 ESRS Omnibus simplification.

Member Pricing: $475 $380 (Member 20% off) or $332 (Pro 30% off) · Join Membership

What You'll Learn

  • Explain the dual concept of impact materiality and financial materiality under ESRS 1
  • Apply EFRAG IG 1 methodology to identify Impacts, Risks, and Opportunities (IROs)
  • Design stakeholder engagement processes meeting CSRD requirements for affected stakeholders and users
  • Set quantitative materiality thresholds using severity, magnitude, and likelihood scoring scales
  • Analyse the relationship between DMA results and ESRS topical standard selection
  • Compare DMA with ISSB single materiality and design a superset assessment for dual reporting
  • Document a complete DMA process with audit-ready evidence and governance sign-off
Instructor
RSustain Academy Faculty
Expert-led programme developed by sustainability practitioners with direct industry experience in ESG reporting, climate risk, and regulatory complian...

Delivery & Pricing

Format
Online Self-Paced
Price
$475
✅ 12-hour comprehensive programme
✅ Certificate on completion
✅ Lifetime access
Preview available after enrollment
Members save up to 30%
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Apply What You Learn

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Frequently Asked Questions

What will I learn in this course?
This 12-hour programme covers: Explain the dual concept of impact materiality and financial materiality under ESRS 1; Apply EFRAG IG 1 methodology to identify Impacts, Risks, and Opportunities (IROs); Design stakeholder engagement processes meeting CSRD requirements for affected stakeholders and users; Set quantitative materiality thresholds using severity, magnitude, and likelihood scoring scales.
Who is this course for?
This course is designed for Sustainability Report Preparers, ESG Consultants, Compliance Officers, Auditors.
Are there any prerequisites?
No formal prerequisites. Basic understanding of sustainability concepts is helpful.
How is the course delivered?
Online self-paced — study anytime, anywhere with lifetime access
Do I get a certificate?
Yes — an RSustain Academy certificate is issued on completion
How long do I have access?
You receive lifetime access to all course materials from the moment you enrol.