Introduction to CSRD/ESRS and Double Materiality Assessment (DMA)

Introduction to CSRD/ESRS and Double Materiality Assessment (DMA)

Double materiality is central to the EU’s Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). This practical one-day course gives you the grounding in the ESRS and the knowledge and tools to perform a robust double materiality assessment (DMA) aligned with EFRAG’s guidance. You will leave with ready-to-use templates and a clear process to take back to your organisation.

Fee £550.00 +VAT

Course Duration - 1 Day Online

Who is this for

• Sustainability, ESG, finance, risk and compliance professionals responsible for CSRD/ESRS reporting
• Consultants and internal auditors supporting DMA projects
• Executives and board members seeking decision-useful insights

Learning objectives
By the end of the course, you will be able to:

• Explain the ESRS structure (cross-cutting and topical), CSRD Scope and timelines
• Explain double materiality (impact & financial) and how it drives ESRS disclosures
• Plan and run a company-specific DMA covering impacts, risks and opportunities
• Map your value chain and stakeholders; gather and weigh evidence credibly
• Define scoring criteria and build a materiality matrix
• Link results to ESRS topics and datapoints
• Document decisions and governance for external assurance

Course content

• CSRD & ESRS essentials: scope, timing, assurance, interoperability
• Double materiality in practice: impacts vs. financial effects; IROs; time horizons
• Value chain mapping and stakeholder engagement
• Designing criteria, scoring and building the matrix
• From assessment to ESRS disclosures and datapoint mapping
• Governance, documentation and audit-readiness checklist

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