Module

Disclose the right data points. Justify omissions before the auditor.

The double materiality assessment determines which sustainability topics are truly material for your report - systematically and documented for audit.

Book a Demo

30 minutes · tailored to your case · no obligation

Problem

What it solves

ESRS requires you to disclose all material data points - and to justify any omissions. The double materiality assessment establishes that materiality: it captures your own impacts and value chain impacts on people and the environment (impact) as well as the factors that affect your business (financial materiality). The result is a list of material ESRS topics (E1-E5, S1-S4, G1) and the associated data points.

Process

How it works

A guided multi-stage process:

Understanding the organisation's context and identifying stakeholders in the value chain
Stakeholder engagement via a digital survey questionnaire
Identification of impacts, risks and opportunities (IRO) under ESRS 1 (AR16)
Assessment against impact materiality and financial materiality indicators
Export of documentation for audit

Terra uses your internal documents to justify the listed impacts - saving hours of manual writing.

DMA module in the ESG ON platform: assessing the financial materiality of risks and opportunities across ESRS topics

Assessing impacts, risks and opportunities - Double Materiality Assessment module

Features

Key features

Systematic, documented methodological process

Digital questionnaire for stakeholder engagement

Terra for justifying impacts from internal documents

Document export for the audit trail

Consolidated view for groups of companies

Pricing

Price and availability

4.200 € · includes 4 hours of expert setup support. Included in all ESRS packages and in the VSME Pro package. Methodology undergoing verification with IRDO and SGS.

Full pricing

module price

0 hof expert setup support included

included in all ESRS packages and in the VSME Pro package

FAQ

Frequently asked questions about the double materiality assessment

The double materiality assessment determines which sustainability topics are material for a company and must be disclosed under ESRS. It covers two pillars: impact materiality, which measures the company's impact on the environment and society, and financial materiality, which measures how sustainability factors affect the business. ESG ON guides you through a multi-stage methodological process that engages stakeholders via a digital questionnaire and identifies impacts, risks and opportunities under ESRS 1. The result is a list of material ESRS topics and the associated data points, documented for audit, and the module price is 4.200 € with four hours of expert support included.

Which sustainability topics are material for the company and must be disclosed under ESRS.

Two pillars: impact materiality, which measures the company's impact on the environment and society, and financial materiality, which measures how sustainability factors affect the business.

A multi-stage methodological process engages stakeholders via a digital questionnaire and identifies impacts, risks and opportunities under ESRS 1.

A list of material ESRS topics and the associated data points, documented for audit.

The module price is 4.200 € with four hours of expert support included.

Continue

Next step

The auditor will ask why you omitted a topic. Have a documented answer.

In 30 minutes we will show you how ESG ON fits your reporting process.