CSRD & Reporting
New to sustainability reporting? Feeling overwhelmed by the numerous topics and upcoming regulations? You are not alone. Luckily we still have some time and useful tools to assist you to overcome your challenges.

Last week the news came out that the CSRD (Corporate Sustainability Reporting Directive) proposed the deadline to 2025. This means that from the book year 2025 on, large companies within the EU need to map their most impactful ecologic, social and governance (ESG) topics and need to provide detailed information to their stakeholders about these topics.

The basis to comply to the CSRD is a thorough stakeholder analysis, in which the stakeholders of an organization will need to be mapped. Getting to know the network of your stakeholders and rating their interest and power, provides you with interesting insights. Furthermore the stakeholder analysis forms the basis of your materiality assessment. CSR-Focus will guide you through the necessary steps to make your perfect stakeholder analysis. By making your stakeholder analysis in our online tool, the information is ready to be used for your next step in working towards your sustainability report.

Your materiality assessment will determine your most important topics which you need to report on. With the help of CSR-Focus you will see which topics are most impactful for your organization and on which you have the highest influence on. The type of materiality assessment needed for the CSRD, is a double materiality assessment. But what is double materiality? It can be best explained with a visual, see figure 1.

Double materiality

This means that you will measure two forms of impact:

  1. Outward impact: This has been included in the traditional materiality assessment approach to sustainability. This measure what your impact is on the society and the environment.

  2. Inward impact: This is the additional form of materiality when looked from a sustainability perspective. In financial figures this specific type of materiality has been included, but not to this extend. This impact looks at the effects sustainability developments have on your organization and on your business operations throughout your supply chain.

These two impacts combined provide a more complete and interconnected overview of the various sustainability risks and opportunities for and of your organization to sustainable development.

With the help of CSR-Focus you can conduct the double materiality assessment yourself! Instead of outsourcing the materiality assessment to a consultancy firm, you will be able – against low costs and with a limited time investment – to gain valuable insights yourself. Moreover the process will also facilitate internal alignment and engagement from C-level to the workfloor. Interested in how we can help you towards becoming CSRD-ready?

More information?


Please give us a call or send us an email!

 Emma den Ouden • Sustainability expert 
SDGs and materiality assessment
17 goals that form the blueprint for achieving a better and more sustainable future for all. However, the SDGs also have an explicit role for businesses.