CSRD Materiality Assessment E-learning
CSRD Materiality Assessment E-learning gives professionals knowledge and tools needed to initiate, plan and execute double materiality assessment under CSRD.
Welcome to the course
About Impact Institute
Instructors and facilitators
Double Materiality Assessment E-learning: Introduction
Module objectives
Introduction to Double Materiality
Discussion
Double Materiality in ESRS
How to report on material impacts
Assignment: select preliminary material topics
Solutions for the assignment
Determining Materiality Thresholds: Scale, Scope and Irremediability
Materiality Matrices
Recommended Reading: read paragraph 3.1 and 3.2 and use a discussion panel for your questions
Module Objectives
Step 1-2 Preparation and Kick-off Meetings
Step 3 Identifying what could be material
Step 4 Identifying Material Matters
Impacts, risks and opportunities in your DMA
Step 5 Stakeholder Engagement
Step 6 Documenting the Process
Module objectives
Pre-requisite Assignment
Introduction
Stakeholders in ESRS
Preparation for the Stakeholder Engagement
Stakeholder Prioritisation and Forms of Engagement
Guided Stakeholder Assessment Survey
Disclosure Requirements Concerning Stakeholder Engagement
Case Study: Stakeholder Engagement
Assignment: Stakeholder Engagement Strategy
Module objectives
Assess the significance of impacts
Cases for assessing the significance of impacts
Assignment: Double Materiality Analysis
Double Materiality Analysis Template
Module Objectives
Visualising the Outcomes of the Double Materiality Assessment
Description of the Double Materiality Assessment Process
Assignment: Describe the Double Materiality Assessment Process
Assignment Worksheet
Material Information: What to Disclose after Double Materiality Assessment?
Shall/May datapoints
ESRS Datapoints
Case Studies on the Material Information
Link between the Double Materiality and the Business Model of the Company