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Double Materiality for CSRD - Context and Stakeholders guide

Guide

Double Materiality for CSRD - Context and Stakeholders guide

Updated on July 9, 2026

Originally published on December 3, 2024

In this guide, you'll learn:

  • Understand the DMA methodology through smaller and concrete steps
  • Define the context of your business to meet CSRD expectations
  • And map your stakeholders

What is this CSRD Dual Materiality tool?

It is a simple and practical resource that helps you understand and apply the first steps of CSRD's dual materiality. It breaks down these complex steps into concrete actions to identify the material impacts of your business and include them in your sustainability reports.

Why did you create this CSRD Double Materiality tool?

This tool was designed to address the lack of clear and accessible resources on the DMA methodology. We have simplified the steps to allow businesses to succeed independently, without getting lost in official texts.

For whom?

This tool has been designed especially for companies, in particular SMEs and ETI, and is primarily aimed at internal teams who wish to move forward calmly on dual materiality. It is not designed for CSR consultants who are already experts on the subject, but to help companies in their first steps with a simple and accessible approach.

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