Double materiality analysis

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Double materiality analysis - the first step to CSRD/VSME reporting


The EU Sustainability Directive (CSRD/VSME) requires companies to report on the sustainability topics that are material to the company. But what does "material" actually mean and how do you get started with reporting?



What is a double materiality analysis?


A double materiality analysis is the foundation of sustainability reporting. The analysis has two perspectives:


  • Impact perspective - How does the company affect the climate, environment, people and society?


  • Financial materiality - What sustainability-related issues pose risks or opportunities for the company's financial development?



This work forms the basis for both reporting and strategic decisions and ensures that the company focuses on the topics that are actually relevant - both for the company itself and for society.

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CSRD reporting includes 11 overarching themes and a total of 1,178 data points. Navigating this complex landscape requires a structured and thorough approach.

Aider's methodology - a safe way into sustainability reporting


Our subject matter experts have developed a robust materiality assessment methodology based on EU guidelines and the core frameworks behind CSRD and the EU taxonomy. Our methodology makes it easy to identify what you need to report on and what is actually important.


We combine regulatory insight with practical experience to ensure that the analysis is not just a reporting exercise, but a real support for strategy and development.



What needs to be in place before the analysis?


In order to conduct a double materiality analysis, you need a good overview of your business:


  • Climate impact


  • Impact on human rights in your own business and in the supply chain



If you don't have this in place yet, we can help you with both climate accounting and due diligence as part of the process.

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