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Guide: Double materiality assessment according to CSRD
Developed with auditors and lawyers
Step-by-step instructions
Practical tips and concrete examples
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CSRD compliance for producing companies

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Establish a compliant standard process for CSRD reporting

Double materiality assessment and comprehensive data collection in line with CSRD requirements – leveraging a method developed in collaboration with auditors.

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“We are partnering with Tanso to implement the CSRD. The remarkable pace of development of Tanso's software since the start of our collaboration has been highly advantageous for us.”

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Pascal Schwarz
Head of Sustainability at elobau

Implementing the CSRD directive – Helpful resources and practical tips

Double Materiality Assessment according to CSRD

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CSRD - Legal consequences and risks for affected companies

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European Sustainability Reporting Standards (ESRS) - The most important facts at a glance

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Double Materiality Assessment

  • ESRS 1 analysis and evaluation methodology developed with industry associations and auditors
  • Approach model for holistic implementation, including best practices from the industry
  • Generating recommendations for potentially relevant topics & IROs based on industry standards and benchmarks

Gather data

  • Automatic gap analysis & translation of essential (sub-sub) topics into ESRS disclosure requirements & data points
  • Seamless and media disruption-free collaboration in data collection
  • Simplified quality assurance through integrated audit trail & approval process

Calculate and understand your KPls

  • Creation of report-ready figures, tables, and charts
  • Support through the use of Artificial Intelligence (AI)
  • Dynamically manage strategy and transition plans

Reporting

  • Export of reportings in accordance with CSRD requirements
  • Reports in CSV, XML, and PDF formats with machine-readable XBRL tagging
  • Simplified publication of company own sustainability reports

Audit

  • Software developed with leading auditors
  • Traceability ensured through audit security
  • Data harmonization and report formats for carbon accounting, EU regulations, and other standards

Find out more about CSRD & ESRS in our whitepaper.

The introduction of the CSRD represents a significant step towards corporate responsibility and transparency in carbon accounting, as it requires key European economic actors and carbon emitters to provide detailed and traceable information on emissions at company level.
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This guide provides an overview of the CSRD and shows how to comply with the ESRS requirements while optimising your carbon footprint.

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Faq

Frequently asked questions about Tanso

Implementation, regulatory details, and more. You can find the answers to all of this here.

How can AI support me with CSRD reporting?

  • Creation of best practices and sample responses for all ESG KPIs, including ESRS data points.
  • Use of generative AI for text editing to simplify and standardize output according to required frameworks
  • Extraction of any amount of data from reports and other sources to all related ESRS data points, taking into account the respective legal requirements.

How many data points need to be recorded?

The number of data points to be recorded varies depending on the company and individual requirements. For medium-sized manufacturing companies, the scope is currently typically around 300 to 400 data points.

What are the links between CCF and CSRD?

The CSRD makes the corporate carbon footprint (CCF) central by obliging companies to disclose their greenhouse gas emissions and document measures to reduce them in order to create transparency regarding climate risks and opportunities.

Who is usually involved in the double materiality analysis?

Internal stakeholders: Employees, executives, management and, if applicable, the Supervisory Board.

External stakeholders: Customers, suppliers, investors, NGOs, political and regulatory actors as well as the local community and environmental organizations.

What is the double materiality assessment (DMA)?

In the context of the CSRD, the dual materiality assessment considers both the company's impact on the environment and society, as well as the financial risks and opportunities arising from sustainability issues. Material topics must be reported in detail with regard to their sustainability impact and financial relevance.

Which companies are affected and when?

From 2024: Reporting obligation for companies under the NFRD.

From 2025: Non-capital-market-oriented EU companies that meet two of the criteria (250+ employees, €50M+ turnover, €25M+ balance sheet total).

From 2026: Capital market-oriented companies with two of the criteria (10+ employees, €0.9M+ turnover, €0.45M+ balance sheet total).

From 2028: Companies with €150M+ EU turnover and subsidiaries with €40M+ turnover.