CSRD Double Materiality Assessment Workbook
Run the ESRS double materiality assessment, score every impact, risk and opportunity, and get told which topical standards you must report.
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CSRD reporting starts with one exercise: deciding which sustainability matters are material to your company from both directions, your impact on the world and the world's financial impact on you. Get it wrong and you either over-report or fail assurance. This workbook runs it to the ESRS 1 method.
- IRO Register for up to 60 impacts, risks and opportunities across all ten ESRS topical standards, E1 to G1, with dropdowns for topic, type, value-chain position and time horizon.
- Impact materiality scored on scale, scope and irremediability, likelihood-weighted for potential impacts, as ESRS 1 section 3.4 sets out. Financial materiality on magnitude and likelihood, per section 3.5.
- Editable thresholds on a dedicated sheet, with the scoring scales written out so the method is documentable for the assurance provider.
- Topic summary tells you, per standard, whether it is material and what that means for reporting, including the rule that E1 Climate cannot be omitted without a detailed explanation.
- Materiality matrix chart plots every IRO on impact versus financial axes.
- Stakeholder, evidence and owner columns so the audit trail is built as you go.
Basis: Commission Delegated Regulation (EU) 2023/2772 (the ESRS), sections cited in the Guide. A working tool, not legal advice. No macros, no locked cells.
Checked, not asserted. This workbook is recalculated cell by cell through a formula engine as part of the CSRD Doppelte Wesentlichkeitsanalyse check, which loads this English file on the same example lines and requires the two to agree figure for figure: 82 checks, all passing, last run 2026-10-17. Each check compares the figure produced against one worked out separately by hand before the run. Read the verification report for the UAE Corporate Tax workbook, or how Bindler verifies.
What was checked: all 31, by name
Each line is one figure recalculated and matched against a value worked out by hand before the run. The figures themselves are in the workbook.
- THG-Emissionen
- Arbeitsschutz
- Korruption
- Verpackungsabfall
- Lieferantenschulung
- Luftschadstoffe
- Produktsicherheit
- Wasserknappheit
- topic E1 Klimawandel
- topic E2 Umweltverschmutzung
- topic E3 Wasser- und Meeresressourcen
- topic E4 Biologische Vielfalt und Ökosysteme
- topic E5 Ressourcennutzung und Kreislaufwirtschaft
- topic S1 Arbeitskräfte des Unternehmens
- topic S2 Arbeitskräfte in der Wertschöpfungskette
- topic S3 Betroffene Gemeinschaften
- topic S4 Verbraucher und Endnutzer
- topic G1 Unternehmenspolitik
- matrix row 1 (1, , np.float64(), 'THG-Emissionen')
- matrix blank financial score is NA() #N/A
- topic E1 Climate change
- topic E2 Pollution
- topic E3 Water and marine resources
- topic E4 Biodiversity and ecosystems
- topic E5 Resource use and circular economy
- topic S1 Own workforce
- topic S2 Workers in the value chain
- topic S3 Affected communities
- topic S4 Consumers and end-users
- topic G1 Business conduct
- German and English scores agree at threshold
What is inside
1 Excel workbook (.xlsx), sheets: Guide, IRO Register, Topic summary, Materiality matrix, Thresholds
Use it if
You are preparing a CSRD sustainability statement and need a defensible, documented materiality assessment.
Not for
You need the full sustainability statement drafted; this decides what goes in it.
Who you are buying from
Bindler is the trading name of Neil Sangwaiya, one person in Dubai. There is no company behind that name, no sales team and no reviews, and this page is not going to pretend otherwise. What there is instead is a record. Gumroad takes the payment and is the merchant of record, so your card details never reach Bindler. Where a figure could not be verified the cell is left blank rather than filled. When something was found wrong it was written down and dated in the change log with the old figure named. And there is a 30-day money back guarantee, no reason needed, handled by Gumroad.
What you actually download
One spreadsheet file. No macros and no VBA, because the .xlsx format cannot carry them. No locked cells and no hidden sheets. If your IT will not let you open a spreadsheet from outside, upload it to Google Sheets and it opens there. And yes, an AI built it: that is exactly why every figure is recalculated against a replica worked out by hand first, rather than trusted.
Sheet 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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Search terms this page answers: csrd double materiality template excel, esrs materiality assessment.