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There is no better way to master CSRD than Earth Academy's CSRD HUB

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Receive latest news and updates regarding CSRD and ESRS, ask questions and Learn through SmartCSRD.


Check Your CSRD IQ

10 questions, 5 minutes


Double Materiality

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CEO - Earth Academy

Connect with Shivani


Double Materiality in CSRD

The Corporate Sustainability Reporting Directive (CSRD) marks a major shift in the concept and practice of sustainability reporting. One core feature – the focus on "double materiality" – requires organizations to disclose not only their impacts on environmental and social matters but also the dependencies between sustainability and their financial performance. This approach promises increased transparency and accountability in corporate sustainability reporting – but what does it mean, and how can companies embrace double materiality in a meaningful way?




Connect with Lorinda


Five lessons learned from CSRD implementation
From someone who’s been (and is still) there.

As a sustainability leader or advisor grappling with simply mastering the details of CSRD and the European Sustainability Reporting Standards (ESRS), you may feel a bit overwhelmed getting started leading or mobilizing your organization on this journey. While there is no single path forward, we’ve learned a few lessons in our journey so far that hope will help.

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Customer Story

CSRD 'upskilling' for a Large Financial Services Company

Learn how Earth Academy tailored and delivered a highly tailored CSRD program for EU based large financial services company.

Sign Up Options

Monthly newsletter & updates on CSRD

Access to SmartCSRD - Chat GPT for CSRD 



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Monthly Newsletter & Updates

10 hour Advanced Interactive Masterclass

Access to exclusive Q&A Linkedin


Access to exclusive webinars & Q&A sessions

Access to SmartCSRD - Chat GPT for CSRD 


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Training & Templates

Monthly Newsletter & Updated

10 hour Advanced Interactive Masterclass

Access to exclusive Linkedin

Q&A group

Access to exclusive webinars & Q&A sessions

Access to SmartCSRD - Chat GPT for CSRD 

1 year license 

ESRS 2 data points Excel / gap assessment


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Training, Templates & Support

Monthly Newsletter & Updated

10 hour Advanced Interactive Masterclass

Advanced Double Materiality Technical workshop (How to use Materiality Template)

Access to exclusive webinars & Q&A sessions

Access to SmartCSRD - Chat GPT for CSRD 

Access to exclusive Linkedin

Q&A group

1 year license 

ESRS 2 data points Excel / gap assessment

Double materiality Tool

1 year support agreement

Email access to CSRD champions

(3 business days response time)

10 Hours of virtual on demand support

Contact For Price

NOTE: This program mainly targets end-users and selected consulting companies. We don't offer this program to software companies.

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Customized Advanced CSRD Masterclass (2 days)

Customized Advanced ESRS Double Materiality Masterclass (2 Days)

Customized Topical Training

2 Hour Board/Executive level Workshop

Access to CSRD Champions for on the job support through out reporting cycle.

Contact For Price


Our CSRD Course Menu

Advanced CSRD

Learn about the structure of ESRS, Cross-cutting Standards – ESRS 1 and ESRS 2, Double Materiality as the basis for sustainability disclosures in ESRS and its comparison with GRI, TCFD and IFRS. 

Advanced Double

Discover the essence of Double Materiality and unlock actionable insights on conducting a double materiality analysis for your company or your client's business.

10 Topical Standards

Learn about the specific CSRD topics including the disclosure requirements and data point.

Coming Soon
DM tool
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Our Double Materiality Tool is an Excel-based workbook that takes the users step by step through the process of double materiality as outlined in CSRD and reflecting Implementation Guidance provided by EFRAG. Our objective is to provide a source for teams to organize their thinking and support visibility across the IRO development and scoring process in an easy-to-use AND easy-to-explain format not requiring additional software or complicated integration.

The Tool consists of several worksheets, templates, and prompts for the users to capture critical context and background, input information directly, take action, and include information based on those actions. Complemented by the organization’s broader stakeholder engagement processes, details are captured in tabs which automate critical fields and roll up based on the elements inputted by the user.    

Templates included in the Tool:

Landscape and Value chain template

Identifying stakeholders and stakeholder engagement planning template

ESRS Topic screen template

Matters to IROs template

Impact materiality scoring template

Financial materiality scoring template

Disclosure for IRO 1 template

Disclosure for SBM 3

IMPORTANT: Please note that the tool is only compatible with MS windows OS, not MacOS

Companies using the Double Materiality tool:

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