Double Materiality for CSRD - Sustainability issues and IROs guide

In this guide, you'll learn:

• How to identify your priority sustainability issues.
• The steps to identify and classify IROs (Impacts, Risks and Opportunities).
• A clear method for structuring the end of your double materiality analysis.
  

What is this CSRD Dual Materiality tool?‍

This handy tool guides you through the final steps of the CSRD dual materiality process. It simplifies fuzzy concepts into concrete and actionable steps, to help you identify key issues and classify your IROs.

Why did you create this CSRD Double Materiality tool?‍

We know that the methodology of double materiality is often perceived as complex and intimidating, in particular because of the lack of clear and accessible resources. At Ditto, we believe that nothing is too complicated when it is well explained. This tool was designed to make this process simpler, methodical, and tailored to your needs, so you can move forward independently or focus external support on critical steps.

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.