Intermediate $475 12 hrs Certificate 2 learners enrolled

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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