{"id":4208,"date":"2024-11-27T15:42:04","date_gmt":"2024-11-27T15:42:04","guid":{"rendered":"https:\/\/verso.de\/blog\/mastering-csrd-challenges-the-double-materiality-analysis-in-seven-steps\/"},"modified":"2026-03-30T08:54:31","modified_gmt":"2026-03-30T08:54:31","slug":"mastering-csrd-challenges-the-double-materiality-analysis-in-seven-steps","status":"publish","type":"post","link":"https:\/\/verso.de\/en\/blog\/mastering-csrd-challenges-the-double-materiality-analysis-in-seven-steps\/","title":{"rendered":"Mastering CSRD challenges: The double materiality analysis in seven steps"},"content":{"rendered":"\t<section class=\"snk-articleStage snk-section snk-bg_1\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"row\">\n\n\t\t\t\t<div class=\"col-12 col-md-6 snk-articleStage-imgCol\">\n\t\t\t\t\t<div class=\"snk-articleStage-image\">\n\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1200\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/Blog-Cover-neu-2.webp\" class=\"attachment-4208 size-4208 wp-post-image\" alt=\"Doppelte Wesentlichkeitsanalyse\" srcset=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/Blog-Cover-neu-2.webp 1500w, https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/Blog-Cover-neu-2-300x240.webp 300w, https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/Blog-Cover-neu-2-1024x819.webp 1024w, https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/Blog-Cover-neu-2-768x614.webp 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"col-12 col-md-6 snk-articleStage-contentCol\">\n\t\t\t\t\t<div class=\"snk-articleStage-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"snk-articleStage-date\">27.11.2024<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<h1 class=\"snk-h2\">Mastering CSRD challenges: The double materiality analysis in seven steps<\/h1>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\tWhich topics are relevant for the CSRD report?<br>The answer is provided by the double materiality analysis. In this article, you will learn how to efficiently master the analysis step by step with the support of our AI-based software solution.   \t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">The goal of double materiality <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>With the introduction of the <a href=\"https:\/\/verso.de\/en\/csrd-reporting-obligation\/\">CSR reporting obligation CSRD<\/a>, the European Union wants to increase the scope of sustainability disclosures. This will make CSR reports more meaningful and comparable.<\/p>\n<p>The impact of the sustainability report will also be increased because the dual materiality contributes to a shift from a shareholder perspective to a stakeholder perspective. The CSR report is aimed at investors, but also at employees, customers and society.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">Definition: What is double materiality?<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>Double materiality means: <em>it must be stated<br \/>\n<\/em><em>how sustainability aspects affect the company (outside-in perspective)<br \/>\n<\/em><em>AND<br \/>\n<\/em><em>how the company affects society and the environment (inside-out perspective). <\/em> The dual materiality will change the materiality principle used in Germany in particular and lead to significantly more information being relevant to reporting and CSR reports becoming more meaningful as a result. In future, companies will have to state both perspectives &#8211; independently of each other &#8211; in the sustainability report.<\/p>\n<p>Previously, both aspects had to be fulfilled at the same time. In the case of the outside-in perspective (&#8220;financial materiality&#8221;), disclosures must be made that are necessary for an understanding of the company&#8217;s business performance, results or position. Particularly in the world of finance, this perspective is often the only one considered today and referred to as &#8220;ESG&#8221; or &#8220;ESG-related risks&#8221; &#8211; in other words, only the risk perspective is considered from a sustainability perspective.<\/p>\n<p>With the inside-out perspective (&#8220;environmental and social materiality&#8221;), information must be provided that is necessary for an understanding of the impact of business activities on sustainability aspects. In short, it must be explained: What impact does my company have on the planet and society?<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noPadding\">\n\t\t\t\t\t\t\t<div class=\"snk-mediaSlider \">\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"snk-mediaSlider-slide\">\n\t\t\t\t\t\t<div class=\"snk-mediaSlider-container container \">\n\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"snk-mediaSlider-img\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/Doppelte-Wesentlichkeit.png\" alt=\"Infografik: Erkl\u00e4rung doppelte Wesentlichkeit der CSRD\" title=\"Doppelte-Wesentlichkeit\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>What is the outside-in perspective in double materiality?<\/h3>\n<p>Many companies have so far focused on the outside-in perspective, as it represents a form of risk management. This field will also be covered in the future. The information is primarily aimed at investors. From the outside-in perspective, companies must disclose the following information:<\/p>\n<ul>\n<li aria-level=\"1\">How do external developments affect the business model, strategy and sales, among other things? External developments include unexpected weather events, for example, but also stricter regulatory requirements.<\/li>\n<li aria-level=\"1\">Industry-specific topics also play a role: Are there sustainability aspects that have already been identified by competitors, customers or suppliers?<\/li>\n<li aria-level=\"1\">What are the main risks for the company, a product or a service? And how are they managed or mitigated?<\/li>\n<\/ul>\n<h3>What is the inside-out perspective?<\/h3>\n<p>The inside-out perspective significantly broadens the view. Contact persons are not only investors, but also employees, consumers and environmental and social organizations. From the inside-out perspective, companies must disclose how their activities affect society and the environment. The impact of products, services and business relationships (including the supply chain) should also be mentioned here. Information is required on, among other things<\/p>\n<p><strong>Environmental issues:<\/strong><\/p>\n<ul>\n<li>Climate impact<\/li>\n<li>Prevention and reduction of environmental pollution<\/li>\n<li>Environmental impact of energy use<\/li>\n<li>Biodiversity<\/li>\n<\/ul>\n<p><strong>Social:<\/strong><\/p>\n<ul>\n<li>Health and safety in the workplace<\/li>\n<li>Diversity and equal treatment<\/li>\n<li>Human rights<\/li>\n<li>Social commitment<\/li>\n<\/ul>\n<p><strong>Governance:<\/strong><\/p>\n<ul>\n<li>Management and control processes<\/li>\n<li>Combating corruption and bribery<\/li>\n<\/ul>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">In 7 steps through the double materiality analysis<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>1. Create an understanding of dual materiality<\/h3>\n<p>In the dual materiality analysis, you determine how sustainability aspects affect your company and how its activities impact the environment and society.\u00a0The double materiality analysis forms the start and basis for your sustainability reports in the coming years. A high-quality process and a well-founded result are therefore a must.<\/p>\n<p>In addition, auditors will audit the materiality analysis process and the finished <a href=\"https:\/\/content.verso.de\/csr-berichtspflicht-factsheet\" target=\"_blank\" rel=\"noopener\">CSRD report<\/a> in the future. It is therefore worth going through the analysis in a tool that is recognized by auditors. VERSO&#8217;s AI-supported software solution for dual materiality guides you through the process step by step; the auditor can check directly in the tool. First, it is important for you and your sustainability team to take a closer look at the concept of double materiality. Here are some questions that are helpful in this first phase:<\/p>\n<ul>\n<li>Are we familiar with the <strong>concept<\/strong> of dual materiality? Does everyone in the team understand which perspectives (financial and impact materiality; impacts, risks and opportunities) need to be considered?<\/li>\n<li>What are the <strong>general conditions<\/strong> of our company, which topics could be relevant from the outset due to the environment, industry and products?<\/li>\n<li>Which <strong>upstream and downstream economic activities<\/strong>, from raw material extraction to consumption and disposal, are part of the value chain?<\/li>\n<li>Do we all understand what the dual materiality analysis <strong>process<\/strong> should look like, what our <strong>goal<\/strong> is, how we will proceed?<\/li>\n<li>Who are important <strong>stakeholders<\/strong> (e.g. those affected by impacts; groups with an interest in information) with whom we work and to whom we turn?<\/li>\n<li>Have we brought the <strong>management team<\/strong> on board and kept them sufficiently informed? Can we count on their commitment?<\/li>\n<\/ul>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\n\t<section class=\"snk-section snk-section_slim\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"snk-banner\">\n\t\t\t\t<div class=\"snk-banner-text\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"snk-h3\">AI-supported materiality analysis from the industry pioneer <\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p>As a sustainability software pioneer, we also have your back when it comes to CSRD reporting: save time, money and nerves with the market-leading solution for double materiality. <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-primary\" href=\"https:\/\/verso.de\/en\/double-materiality-analysis-with-ai\/\"  target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>Get to know the module for dual materiality<\/span><\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>2. Create a roadmap for the dual materiality analysis<\/h3>\n<p>Once everyone is familiar with the topic and has gained an overview, the next step is to plan the analysis. Fundamental decisions should be made in three areas:<\/p>\n<p><strong>Responsibilities<\/strong>: Clarify who in your team is responsible for what. You can define these responsibilities in the VERSO software. This allows you to assign different levels of authorization and keep track of who is working on which topics at all times.<\/p>\n<p><strong>Time and resource plan<\/strong>: Analyzing dual materiality takes time. Create a schedule and consider what human and financial resources you need. Plan in such a way that you can talk to all affected stakeholders, involve management in the process and also coordinate the results well at the end. Think about all of this in the context of the sustainability report: have you considered the double materiality analysis when preparing the report or do you need to adjust the project plan?<\/p>\n<p><strong>Sources and stakeholders<\/strong>: Consider which methods and with which <span class=\"NormalTextRun SCXW209325346 BCX0\">stakeholders and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW209325346 BCX0\">colleagues<\/span> you want to carry out the materiality analysis. The <a href=\"https:\/\/content.verso.de\/whitepaper-alle-informationen-zu-den-esrs\" target=\"_blank\" rel=\"noopener\">ESRS<\/a> and other frameworks as well as industry standards and findings from the corporate environment provide you with starting points for possible relevant topics.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noPadding\">\n\t\t\t\t\t\t\t<div class=\"snk-mediaSlider \">\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"snk-mediaSlider-slide\">\n\t\t\t\t\t\t<div class=\"snk-mediaSlider-container container \">\n\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"snk-mediaSlider-img\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/DWA-1-1-scaled.webp\" alt=\"Einblick in das KI-gest\u00fctzte Modul zur Wesentlichkeitsanalyse von VERSO\" title=\"DWA 1 (1)\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p><em>At VERSO, we have already supported many customers throughout the entire process \u2013 from the double materiality analysis to reporting. This includes, for example, the <strong><a href=\"https:\/\/verso.de\/referenzen\/dat-macht-esg-bericht-klimabilanz-und-doppelte-wesentlichkeit-mit-verso\/\" target=\"_blank\" rel=\"noopener\">Deutsche Automobil Treuhand GmbH (DAT)<\/a><\/strong>which also uses the AI-supported VERSO software. <\/em><\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>3. Identifying impacts, risks and opportunities (IROs)<\/h3>\n<p>A sustainability aspect of the ESRS is material and reportable if the associated impacts, risks or opportunities (IROs) are considered material. Example: If the pollution of wastewater by substances used is a material impact, this must be reported on the data points in the associated standard E2 \u201cEnvironmental pollution\u201d.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noPadding\">\n\t\t\t\t\t\t\t<div class=\"snk-mediaSlider \">\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"snk-mediaSlider-slide\">\n\t\t\t\t\t\t<div class=\"snk-mediaSlider-container container \">\n\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"snk-mediaSlider-img\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/DWA-2-1.webp\" alt=\"Identifikation der Auswirkungen, Risiken und Chancen (IROs) in der VERSO Software\" title=\"DWA 2 (1)\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p><strong>But how do you get to the IROs?<\/strong><\/p>\n<p>The IROs can arise from a wide variety of sources, such as industry or company specifics and discussions with various stakeholder groups. Sparring with the VERSO consultants is helpful here. In addition, internal data from whistleblower systems, occupational health and safety information or discrimination cases can provide you with information on relevant ESG issues in your company.<\/p>\n<p>VERSO makes it easier for you to determine the IROs: Based on your information on company activities, NACE codes, locations, industries, etc., our AI module suggests possible material topics. So you don&#8217;t start with a blank sheet of paper. You can start directly with individual effects and assign them to the respective topics. Anyone with a little knowledge of the subject will have noticed that our AI-supported materiality analysis module takes a bottom-up approach to IRO identification.<\/p>\n<p>Here, you first identify and evaluate the IROs so that the material topics of the ESRS emerge at the end. You could also do it the other way around &#8211; but in our experience, important topics often fall through the cracks.<\/p>\n<p><strong>The bottom-up approach in detail:<\/strong><\/p>\n<ul>\n<li>Identify all actual and potential impacts that your company or your economic activities have or could have on stakeholders along the entire value chain<strong>(impact materiality<\/strong> or <strong>inside-out perspective<\/strong>).<\/li>\n<li>Define which financial opportunities and risks could arise for your company from sustainability issues<strong>(financial materiality<\/strong> or <strong>outside-in perspective<\/strong>). Here you can build on the results of the impact assessment.<\/li>\n<li><strong>Sharpen<\/strong> the IROs to make them as specific as possible. You have clearly listed your collected impacts in the VERSO module. For a CSRD-compliant ESRS report, you must also specify the information and interests of your stakeholders. You must roughly describe which of your material IROs the stakeholders influence or experience impacts on. VERSO&#8217;s materiality module saves you time here too: you can enter the affected stakeholders when specifying the material topics and also describe these groups and their impacts in more detail.<\/li>\n<\/ul>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\n\t<section class=\"snk-section snk-section_slim\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"snk-banner\">\n\t\t\t\t<div class=\"snk-banner-text\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"snk-h3\">Get to know our materiality analysis module<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p>Would you like to try out our AI-supported software solution for analyzing double materiality? Then arrange a demo for the VERSO ESG Hub now and we will answer your questions! <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-primary\" href=\"https:\/\/verso.de\/en\/demo\/\"  target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>Book a demo<\/span><\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>4. Coordinating and sharpening of the IROs with the management<\/h3>\n<p>Now it is time to coordinate the preliminary results with your company&#8217;s management. The management level has a different view of the company and also knows other perspectives, such as those of investors.<\/p>\n<p>And finally, the dual materiality analysis should be supported by the entire company and form the basis for strategy development \u2013 management must be on board for this. It is best to present the results to management directly in our software. The data is clearly presented in the module, but can of course also be exported in the desired format and incorporated into presentations.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>5. Definition of the main topics<\/h3>\n<p>In order to classify the IROs as material in accordance with the CSRD, they must be assessed according to the ESRS criteria. Among other things, you evaluate the IROs according to<\/p>\n<ul>\n<li>Extent,<\/li>\n<li>Scope,<\/li>\n<li>Immutability and<\/li>\n<li>Probability of occurrence.<\/li>\n<\/ul>\n<p>Attention:<br \/>\nDepending on the type or category of IROs (e.g. actual or potential impact), different assessment criteria must be used. These categories are already stored in the VERSO software. You can select these for your IROs and assess the scope, extent and probability of occurrence with just a few clicks. Suitable threshold values are also already stored in the software solution. They help you to determine the IROs that are actually material for your sustainability report. The software automatically calculates the severity of the respective IRO. At the end, you can see at a glance which IROs are classified as material.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noPadding\">\n\t\t\t\t\t\t\t<div class=\"snk-mediaSlider \">\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"snk-mediaSlider-slide\">\n\t\t\t\t\t\t<div class=\"snk-mediaSlider-container container \">\n\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"snk-mediaSlider-img\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/01\/DWA-3.webp\" alt=\"Festlegung und Bewertung der wesentlichen IROs im VERSO Tool\" title=\"DWA 3\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>You can easily assign the identified IROs to the ESRS-compliant subtopics in the module. This results in the relevant topics for your <strong>report<\/strong>. IROs that do not fit any of the predefined topics can of course still be included and assigned to your own topics in the software.<\/p>\n<p>There is also a completeness check in the VERSO module to check whether you have evaluated and assigned all topics. You will see those ESRS topics and subtopics for which you have not entered any IROs. If such a topic seems important to you, you can refine it in the IROs.<\/p>\n<p>This way, no IRO will slip through. Topics for which you have not identified any material IROs are not included in the reporting obligation. At the end, you have all topics that have been assessed as material from either a financial or an impact perspective. You can present the results graphically in a <strong>materiality matrix<\/strong> or in a classic <strong>table<\/strong>. According to the CSRD, a graphical representation of the materiality analysis is not mandatory. And that&#8217;s it for the analysis itself: with our software, you can save your information in the final step and lock it for editing. The auditor can then check your analysis directly in the module.<\/p>\n<p>This last step is immensely important so that you can guarantee that the materiality analysis process has been carried out in accordance with the CSRD and checked by an auditor. With our software, you can also be sure that your double materiality analysis is ESRS-compliant and <strong>audit-proof in accordance with the requirements of the Institute of Public Auditors in Germany (Institut der Wirtschaftspr\u00fcfer &#8211;<\/strong> IDW). Once the materiality analysis has been completed, the material topics, standards and data points are transferred to the <a href=\"https:\/\/verso.de\/en\/esg-hub\/\" target=\"_blank\" rel=\"noopener\">VERSO ESG Hub<\/a> <strong>reporting module<\/strong> so that you can continue directly with your reporting.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>6. Definition of measures<\/h3>\n<p>The double materiality analysis does not stand for itself: The material IROs serve as the basis for your sustainability report. This shows the status quo and, over the years, the development of your company in the area of sustainability. In addition, the materiality analysis is the basis for your sustainability strategy, in which you define targets and measures.Incidentally, the ESRS already provides you with valuable input for the definition of targets and measures. And you can find out how to approach the CSRD report in the <a href=\"https:\/\/content.verso.de\/praxisleitfaden-zur-umsetzung-der-csrd\" target=\"_blank\" rel=\"noopener\">CSRD practical guide<\/a>.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3>7. Stick with it, adapt, repeat<\/h3>\n<p>A final tip from us: don&#8217;t see the double materiality analysis as a one-off project, but as an analysis tool that will accompany you in your sustainability work.<\/p>\n<p>If there are significant changes in the company, you will have to repeat the double materiality analysis. You usually revise individual parts and adapt the analysis annually. This keeps the key IROs up to date and makes your company&#8217;s developments measurable.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> Get to know the AI-supported materiality analysis directly <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>The dual materiality analysis is the basis of your CSRD report. We make this process easier and faster for you: with our AI-supported software solution for the dual materiality analysis, you can be sure that your analysis is CSRD-compliant. Try it out for yourself and book a demo where we will show you all the functions.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-secondary\" href=\"https:\/\/verso.de\/en\/demo\/\"  target=\"_blank\">\n\t\t\t\t\t\t\t<svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17.3423 12.5673H5.0673C4.90208 12.5673 4.76623 12.5141 4.65975 12.4076C4.55325 12.301 4.5 12.1651 4.5 11.9999C4.5 11.8346 4.55325 11.6988 4.65975 11.5924C4.76623 11.486 4.90208 11.4327 5.0673 11.4327H17.3423L11.6 5.70004C11.4949 5.58734 11.4391 5.45533 11.4327 5.30399C11.4263 5.15266 11.482 5.01941 11.6 4.90425C11.7179 4.78351 11.8513 4.72314 12 4.72314C12.1487 4.72314 12.282 4.78212 12.4 4.90007L18.9963 11.4964C19.0718 11.5719 19.1278 11.6502 19.1644 11.7311C19.2009 11.8121 19.2192 11.9022 19.2192 12.0013C19.2192 12.1005 19.2009 12.1901 19.1644 12.2702C19.1278 12.3504 19.0718 12.4282 18.9963 12.5037L12.4 19.1C12.2884 19.2116 12.1573 19.2689 12.0067 19.2721C11.8561 19.2753 11.7205 19.218 11.6 19.1C11.482 18.9795 11.4231 18.8455 11.4231 18.6981C11.4231 18.5507 11.482 18.4212 11.6 18.3096L17.3423 12.5673Z\" \/><\/svg>\n\t\t\t\t\t\t\t<span>Get to know VERSO Software<\/span><\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h6><strong><em>* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability. <\/em><\/strong><\/h6>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section >\n\t\t<div class=\"container\">\n\n\t\t\t\t\t\t<div class=\"snk-section snk-section_noBtn\">\n\t\t\t\t<div class=\"row snk-section-headline\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-12 col-md\">\n\t\t\t\t\t\t\t<h2>This might also interest you:<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"snk-section\">\n\t\t\t\t\t<div class=\"snk-highlightTeasers\">\n\t\t\t\t\t\n\t\t\t\t\t\t<a href=\"https:\/\/verso.de\/en\/blog\/the-structure-of-an-esrs-report-how-to-report-in-compliance-with-csrd\/\" class=\"snk-teaser snk-teaser_highlight\">\n\t\t\t\t\t\t\t<div class=\"snk-teaser-image\"><img decoding=\"async\" width=\"1500\" height=\"1200\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Der Aufbau der ESRS: SO berichten Sie CSRD-konform.\" srcset=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6.webp 1500w, https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6-300x240.webp 300w, https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6-1024x819.webp 1024w, https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6-768x614.webp 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/div>\n\t\t\t\t\t\t\t<div class=\"snk-teaser-content snk-bg_2\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"snk-teaser-date\">28.11.2024<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"snk-teaser-headline\">ESRS report structure: How to report in compliance with CSRD<\/h4>\n\n\t\t\t\t\t\t\t\t<div class=\"snk-btn-link\"><span><\/span>\n\t\t\t\t\t\t\t\t\tRead article\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<a href=\"https:\/\/verso.de\/en\/?p=4655\" class=\"snk-teaser snk-teaser_highlight\">\n\t\t\t\t\t\t\t<div class=\"snk-teaser-image\"><img decoding=\"async\" width=\"2560\" height=\"1329\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Gespiegelte Bl\u00e4tter \u2013 Symbolbild f\u00fcr die doppelte Wesentlichkeit\" srcset=\"https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-scaled.jpg 2560w, https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-300x156.jpg 300w, https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-1024x532.jpg 1024w, https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-768x399.jpg 768w, https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-1536x797.jpg 1536w, https:\/\/verso.de\/wp-content\/uploads\/2023\/12\/doppelte-wesentlichkeit-beitragsbild-tolga-ulkan-unsplash-2048x1063.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div>\n\t\t\t\t\t\t\t<div class=\"snk-teaser-content snk-bg_3\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"snk-teaser-date\">23.05.2022<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"snk-teaser-headline\">What does double materiality mean?<\/h4>\n\n\t\t\t\t\t\t\t\t<div class=\"snk-btn-link\"><span><\/span>\n\t\t\t\t\t\t\t\t\tRead article\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/section>\n\t\n\n\n\t<section class=\"snk-section snk-formComponent snk-bg_1 snk-formComponent_regular\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-md-5\">\n\t\t\t\t\t<div class=\"snk-formComponent-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"snk-h1\">Subscribe to our newsletter!<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Sign up and receive regular news about:<\/p>\n<ul>\n<li>Current ESG topics and legislative changes<\/li>\n<li>Individual advice from the VERSO experts<\/li>\n<li>News about VERSO<\/li>\n<li>Trusted by 250+ customers<\/li>\n<\/ul>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\" col-md-5 offset-md-1\">\n\t\t\t\t\t<div class=\"snk-formComponent-formWrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"snk-h4 snk-formComponent-title\">Sign up now!<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hbspt-form js-hbspt-form\" data-formid=\"1dcf5b3a-176e-44f2-8aa7-14cfbfdb64bc\" data-region=\"na1\" data-portalid=\"6394926\"><\/div>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":3019,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[180,102],"tags":[],"class_list":["post-4208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd-en","category-esg-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The double materiality analysis in seven steps<\/title>\n<meta name=\"description\" content=\"Companies affected by the CSRD must undergo a double materiality analysis. 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