10 topics
A double materiality assessment covers ten ESRS topics
What it says, in full
Ten E S R S topics. A double materiality assessment has to work through every one of them, twice: once for impact materiality and once for financial materiality. Every impact, risk and opportunity logged in a register, each scored, each topic concluded material or not with the threshold written down. A conclusion with no threshold behind it is not an assessment, it is an opinion. Bindler publishes a verified double materiality workbook at bindler dot co.
The whole rule, with every article and the dates: read the guide.
Every figure here is computed or quoted from the regulation named in the guide, not recalled. Captions are on the video and the full narration is above, so nothing in it is only spoken.