Double Materiality Assessment

📖 About This Course

🎯 What You'll Learn

• Explain the dual concept of impact materiality and financial materiality under ESRS 1
• Apply EFRAG implementation guidance to identify Impacts, Risks, and Opportunities (IROs)
• Conduct stakeholder engagement processes that meet CSRD requirements for materiality determination
• Set quantitative and qualitative materiality thresholds using sector-specific benchmarks
• Analyse the relationship between double materiality results and ESRS topical standard selection
• Design and document a complete DMA process with audit-ready evidence and governance sign-off

🗂 Frameworks Covered

Delivery & Pricing