CSRD Double Materiality Method
20-slide PowerPoint: the ESRS 1 double materiality method, a six-step process an assurance provider can follow, and five templates. Every factual slide cited.
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A 20-slide PowerPoint toolkit for running a CSRD double materiality assessment the way ESRS 1 sets it out and the way an assurance provider tests it, built from the text of Delegated Regulation (EU) 2023/2772 with the section or paragraph cited on every factual slide.
- Part 1, the method: the two lenses (impact materiality with scale, scope, irremediable character and likelihood; financial materiality with magnitude and likelihood), how they interact, the topic decision and the omission rule including the detailed explanation required for climate.
- Part 2, the process: six steps from governance and the long list through stakeholder input, scoring, thresholds and the decision to the evidence file; a governance table; what the assurance provider asks for and the evidence that answers it; why the threshold needs a memo.
- Part 3, templates: IRO register fields, the threshold memo structure, a topic decision table, and the evidence checklist.
Editable 16:9 PowerPoint with a consistent consulting layout. Summaries are in Bindler's words; the delegated act controls; scope and phase-in dates changed by the 2025 Omnibus must be checked for your entity; not legal advice. Pairs with the Bindler CSRD Double Materiality Assessment Workbook, which scores the register and decides the topics.
Who it is for: sustainability and finance teams running their first or second assessment; consultancies delivering CSRD readiness; audit committees who want the method on ten slides before the detail.
What is inside
1 PowerPoint deck (.pptx), 20 slides, 16:9, editable
Use it if
You own the double materiality assessment or advise on one and need the method, the process and the evidence list on slides.
Not for
You need entity-specific legal advice on scope or phase-in after the 2025 Omnibus; check that separately.
Slide previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
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