Double Materiality Analysis Excel Template (CSRD / ESRS)

The double materiality analysis is the central component of sustainability reporting according to the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).

Thanks to this Excel template, conducting the double materiality analysis is made easy. We break down the ESRS requirements for you and guide you through the analysis step by step.

You'll get:

• An Excel template for determining the key topics and IROs (impacts, risks & opportunities) of your company
• Step-by-step instructions for filling in the template with your information and progress measurement
• Consideration of outside-in perspective (financial materiality) and inside-out perspective (impact materiality)
• Stakeholder analysis and interaction recommendations
• Automatic creation of a materiality matrix based on your information and list of all material topics with ID
• We provide you with further attachments (you can also find these free of charge on the Internet):
  • Detailed ESRS requirements of EFRAG for SMEs
  • List of ESRS data points
  • Bonus: AI prompts for carrying out the materiality analysis

Added value

You will experience the following added value when you purchase this template for determining your material topics:

• Enormous time savings in the preparation and implementation of your double materiality analysis
• You receive the complex ESRS requirements in a way that is easy to understand and provides concrete information
• Intuitive Excel-based tool enables direct access to the topic

Note

This is a template for carrying out the double materiality analysis, which reflects the requirements of the ESRS and guides you step by step.

The required information must be completed by the company itself. It is also recommended to involve the relevant stakeholders in this process.

Who is this template suitable for?

All companies that are subject to CSRD reporting requirements or will be in the coming years. If you do not use a CSRD tool to prepare your sustainability report, this template is recommended and offers a low-threshold introduction to the topic.

The template is also particularly popular with management consultancies that support their clients in carrying out the materiality analysis.

Further frequently asked questions (FAQs) about the template can be found here.

Who created this materiality analysis template?

Alexander Spahn from CSR Tools created this template. He started his career at the auditing and consulting firm Deloitte and has been working intensively on CSRD since 2023. He is currently undergoing further training as a certified 'Sustainability Reporting Advisor' at the EBS University of Business and Law.

Learn more about Alexander Spahn and CSRD Tools here.