The materiality assessment
Double materiality worksheet, topic by topic
Buyer task 14, 15. Grounded in 2 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 2(4) | 2013/34/EU, Article 19a(1) and 19a(3) | The sustainability statement duty and the value chain cap | Reporting undertakings above the two tests; value chain partners with fewer than 1 000 employees are protected by the cap. |
| Article 4(6) | (EU) 2024/1760, Article 8(2) and new 8(2a) | Two-stage due diligence and the information request limit | Companies within scope, in their requests to business partners. |
Add a row
| Sustainability matter | Impact materiality, from the undertaking towards people and the environment | Financial materiality, from the environment and society towards the undertaking | The evidence behind the judgement | Date the assessment was made | Where the topic is not material, the reason recorded | Reading |
|---|
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Sustainability matter | Impact materiality, from the undertaking towards people and the environment | Financial materiality, from the environment and society towards the undertaking | The evidence behind the judgement | Date the assessment was made | Where the topic is not material, the reason recorded | Reading |
|---|---|---|---|---|---|---|
| Biodiversity and ecosystems | not material | not material | The screening of the location register found no site in or near a protected area and no dependency on ecosystem services above the threshold set in the assessment method. | 2026-09-30 | The topic is not material on either perspective on the evidence recorded on 30 September 2026; the conclusion and the screening method are kept with the assessment working papers. | Biodiversity and ecosystems: not material on both perspectives, assessed on 2026-09-30, on the evidence: The screening of the location register found no site in or near a protected area and no dependency on ecosystem services above the threshold set in the assessment method. The reason recorded is: The topic is not material on either perspective on the evidence recorded on 30 September 2026; the conclusion and the screening method are kept with the assessment working papers. A datapoint that is not material may be omitted under ESRS 1 paragraph 34(b); one drawn from other EU legislation must be stated as not material under ESRS 1 paragraph 35; and where climate change is assessed as not material a detailed explanation is required under ESRS 1 paragraph 32. See amended Article 19a(1) of Directive 2013/34/EU, Article 2(4) of Directive (EU) 2026/470. |
A topical reading, never an equivalence
CSRD: Double materiality assessment (held requirement CSRD-ESRS1-DM), confidence high. Topical reading only, not an equivalence: the amended statement duty asks for the information necessary to understand impacts and how sustainability matters affect the undertaking, and this held control is the double materiality assessment behind that. The two are read together on the same topic, and one is not a mapping to the other.
What this register does not do
It does not decide materiality and it does not run the assessment. It records the two perspectives, the evidence and the date, and points to the rule that lets a not-material datapoint be omitted, so the assurer can see the reasoning.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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