CSRD Double Materiality Assessment Workbook (ESRS 1 method)
Run the ESRS double materiality assessment, score every impact, risk and opportunity, and get told which topical standards you must report.
Buy on Gumroad, $39
CSRD reporting starts with one exercise: deciding which sustainability matters are material to your company from both directions, your impact on the world and the world's financial impact on you. Get it wrong and you either over-report or fail assurance. This workbook runs it to the ESRS 1 method.
- IRO Register for up to 60 impacts, risks and opportunities across all ten ESRS topical standards, E1 to G1, with dropdowns for topic, type, value-chain position and time horizon.
- Impact materiality scored on scale, scope and irremediability, likelihood-weighted for potential impacts, as ESRS 1 section 3.4 sets out. Financial materiality on magnitude and likelihood, per section 3.5.
- Editable thresholds on a dedicated sheet, with the scoring scales written out so the method is documentable for the assurance provider.
- Topic summary tells you, per standard, whether it is material and what that means for reporting, including the rule that E1 Climate cannot be omitted without a detailed explanation.
- Materiality matrix chart plots every IRO on impact versus financial axes.
- Stakeholder, evidence and owner columns so the audit trail is built as you go.
Basis: Commission Delegated Regulation (EU) 2023/2772 (the ESRS), sections cited in the Guide. A working tool, not legal advice. No macros, no locked cells.
What is inside
1 Excel workbook (.xlsx), sheets: Guide, IRO Register, Topic summary, Materiality matrix, Thresholds
Use it if
You are preparing a CSRD sustainability statement and need a defensible, documented materiality assessment.
Not for
You need the full sustainability statement drafted; this decides what goes in it.
Sheet previews
All Bindler workbooks together, at a discount.
Search terms this page answers: csrd double materiality template excel, esrs materiality assessment.