📊 Materiality Matrix Tool
✓ Quick-Check offers:
- ✓ Materiality in 5 min.
- ✓ EFRAG 2025 standards
- ✓ Visual matrix
- ✓ Export function
✗ Not a substitute for:
- ✗ CSRD compliance
- ✗ Quantitative threshold values
- ✗S takeholder validation
- ✗ Audit documentation
CSRD Double Materiality Quick-Check
Drag the ESRS topics onto the matrix
ESRS topics (drag & drop)
📊 Materiality matrix
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The CSRD revolution: why double materiality is now crucial
Double materiality is at the heart of the CSRD and differs fundamentally from previous approaches. Instead of only looking at financial impacts, companies must analyze both directions:
📊 Impact materiality (inside-out)
How does your company influence the environment and society? What positive and negative effects do your business activities have?
💰 Financial materiality (outside-in)
How do sustainability risks and opportunities influence your business activities? What financial impact do ESG factors have?
The 7 ESRS core topics: Your compliance roadmap
Our quick check tool is based on the European Sustainability Reporting Standards (ESRS) and covers the most important topics:
🌍 Environmental topics (Environmental - E1-E4)
E1 - Climate change
GHG emissions, climate risks and adaptation strategies along the entire value chain. 90% of companies identify climate issues as material.
E2 - Environmental pollution
Air, water and soil pollution as well as chemical substances. Particularly relevant for manufacturing companies with strict limits.
E3 - Water & oceans
Water consumption, extraction and discharge. Critical for water-intensive industries and regions with water scarcity.
E4 - Biodiversity
Impacts on ecosystems and biodiversity. Under increased scrutiny in the new EU Biodiversity Strategy 2030.
👥 Social topics (Social - S1-S2)
S1 - Own workforce
Working conditions, health protection, diversity and human rights. 87% of CEOs see ESG integration as a strategic priority.
S2 - Supply chain
External labor and human rights in the value chain. Particularly relevant according to the Supply Chain Act.
📊 Governance topics (G1)
G1 - Business conduct
Ethics, compliance, anti-corruption and corporate governance. Basis for all other sustainability topics.
The four-quadrant matrix: Scientifically sound methodology
The matrix corresponds to the EFRAG Implementation Guidelines 2024 and visualizes:
Doubly material
High impact AND financial materiality. These topics must be prioritized in CSRD reporting.
Impact only
Social/environmental impacts without direct financial effects. Important for stakeholder communication.
Financial only
Business risks without external impact dimension. Relevant for risk management and investors.
Not material
Low relevance in both dimensions. No reporting obligation under CSRD.
EFRAG 2025 Simplifications: Less complexity, more focus
Top-down approach instead of bottom-up complexity
- Hybrid valuation approaches combine centralized control with decentralized expertise
- Qualitative before quantitative assessment: initial assessments are sufficient for materiality assessment
- Stakeholder integration made more flexible: Representative samples are sufficient for the initial assessment
Strategic importance for B2B companies
🚀 Early mover bonus
Companies that start the materiality assessment in 2024 have an 18-month head start before mandatory reporting
💼 Investor communication
87% of professionally managed investments will take ESG criteria into account by 2025 - materiality matrices are standard.
🔗 Supply chain integration
Supplier assessments are increasingly structured according to CSRD materiality.
💡 Innovation pipeline
68% of companies develop new sustainable business models from materiality analyses.
Quick check vs. full CSRD compliance
✅ What our tool offers
- Initial orientation: quick identification of potentially material topics
- Visual matrix: Immediate presentation of results for internal discussions
- Export function: Documentation of the initial assessment
- EFRAG 2025-compliant: Integration of the latest standards
⚠️ What full compliance requires
- Quantitative thresholds: Measurable criteria according to ESRS
- Stakeholder validation: Systematic involvement of all groups
- Audit documentation: Complete verification
- Value chain analysis: Upstream and downstream
Understanding climate risks together - and taking action
Whether regulatory requirements or strategic resilience: I can support you with a sound climate risk analysis and the implementation of suitable measures for your company.
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