Double Materiality Analysis According to ESRS
The revised ESRS will become mandatory in 2027 and, according to the European Commission, will reduce the number of mandatory data points by up to 60%. What this means specifically for your company will be determined by your two-pronged materiality analysis, which has changed significantly as a result of the revision. For sustainability managers at companies subject to reporting requirements, this white paper shows how to conduct the analysis in four audit-ready steps and use the results to derive your list of data points to be reported. Download it now and prepare for the 2027 reporting cycle.
Here’s what you can expect in the white paper
The Roadmap Through 2027. All dates from the entry into force of the delegated act through its mandatory application in fiscal year 2027, as of August 2026.
The four changes in the revised ESRS. A shorter list of topics, the use of top-down analysis, qualitative assessment, and the omission of non-material information compared to the first set of ESRS guidelines.
The four-step analysis. From preparation through the assessment of impacts, risks, and opportunities to the identification of key issues.
The checklist for your current status. Seven requirements with assessment questions to help you evaluate your own level of maturity.
Involve stakeholders effectively. Why workshops with internal representatives yield more reliable results than a large-scale survey.
A real-world example from a corporate group. How a distributed organization with several hundred locations centrally manages its analytics.
Four steps for the coming weeks. Here’s what you can start doing on your own to use the 2027 fiscal year to gather information rather than to resolve issues.
