{"id":3514004,"date":"2025-08-05T12:37:50","date_gmt":"2025-08-05T11:37:50","guid":{"rendered":"https:\/\/www.globalfactor.com\/?p=3514004"},"modified":"2025-08-05T13:08:15","modified_gmt":"2025-08-05T12:08:15","slug":"whats-changing-in-the-double-materiality-approach-under-the-new-esrs-drafts","status":"publish","type":"post","link":"https:\/\/www.globalfactor.com\/en\/whats-changing-in-the-double-materiality-approach-under-the-new-esrs-drafts\/","title":{"rendered":"What\u2019s Changing in the Double Materiality Approach under the New ESRS Drafts?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1372.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>With the publication of the revised drafts of the European Sustainability Reporting Standards (ESRS) in July 2025, EFRAG has introduced a substantial simplification of the double materiality approach. This revision is part of the European Commission's mandate under the Omnibus initiative, aimed at making CSRD compliance more feasible\u2014without losing ambition in terms of transparency and sustainability. <\/p>\n<p><img decoding=\"async\" class=\"lazyload  wp-image-3514020 aligncenter\" src=\"https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1.jpg\" data-orig-src=\"https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1.jpg\" alt=\"\" width=\"900\" height=\"506\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27900%27%20height%3D%27506%27%20viewBox%3D%270%200%20900%20506%27%3E%3Crect%20width%3D%27900%27%20height%3D%27506%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-200x113.jpg 200w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-300x169.jpg 300w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-400x225.jpg 400w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-600x338.jpg 600w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-768x432.jpg 768w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-800x450.jpg 800w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-1024x576.jpg 1024w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-1200x675.jpg 1200w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1-1536x864.jpg 1536w, https:\/\/www.globalfactor.com\/wp-content\/uploads\/2025\/08\/Post-para-LinkedIn-1.jpg 1920w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<p><b><span class=\"TextRun SCXW251593777 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW251593777 BCX8\" data-ccp-parastyle=\"heading 3\">What is Double Materiality?<\/span><\/span><span class=\"EOP SCXW251593777 BCX8\" data-ccp-props=\"\"> <\/span><\/b><\/p>\n<p><span data-contrast=\"auto\">Double materiality <\/span><span style=\"background-color: rgba(0, 0, 0, 0);\">is the principle that requires companies to assess and report information from two perspectives:<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u25cf\" data-font=\"\" data-listid=\"1\" data-list-defn-props=\"\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Financial materiality (outside-in):<\/span><\/b><span data-contrast=\"auto\"> how ESG factors affect the company.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u25cf\" data-font=\"\" data-listid=\"1\" data-list-defn-props=\"\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Impact materiality (inside-out):<\/span><\/b><span data-contrast=\"auto\"> how the company impacts the environment and society.<\/span><\/li>\n<\/ul>\n<p><span style=\"background-color: rgba(0, 0, 0, 0);\">This approach remains a core pillar of the ESRS, but is now applied in a more pragmatic way.<\/span><\/p>\n<p><b style=\"background-color: rgba(0, 0, 0, 0);\"><span class=\"TextRun SCXW236115700 BCX8\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW236115700 BCX8\" data-ccp-parastyle=\"heading 3\"><span class=\"TextRun SCXW148685431 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW148685431 BCX8\">Key Changes Introduced<\/span><\/span><span class=\"EOP SCXW148685431 BCX8\" data-ccp-props=\"\"> <\/span><\/span><\/span><\/b><\/p>\n<p>In the original version of the ESRS (July 2023), the double materiality assessment was complex, unclear, and highly demanding, with: <b style=\"background-color: rgba(0, 0, 0, 0);\"><span class=\"TextRun SCXW236115700 BCX8\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW236115700 BCX8\" data-ccp-parastyle=\"heading 3\"><span class=\"EOP SCXW148685431 BCX8\" data-ccp-props=\"\"><\/span><\/span><\/span><\/b><\/p>\n<ul>\n<li>A lack of concrete guidance on how to perform it. <\/li>\n<li>The need to analyse a wide range of topics with the same level of depth\u2014even those that might not be material. <\/li>\n<li>Challenges in justifying the omission of individual indicators. <\/li>\n<\/ul>\n<p><b>Simplification Proposal (EFRAG, July 2025) <\/b><\/p>\n<p><b>1. The process starts with the business model analysis <\/b><\/p>\n<\/p>\n<ul>\n<li><span style=\"background-color: rgba(0, 0, 0, 0);\">Mandatory starting point: The assessment must begin by analysing the company's business model, strategy, activities, and value chain.<\/span><\/li>\n<\/ul>\n<ul>\n<li>\n<p>This helps focus attention only on impacts or risks that may be relevant given the nature of the business. <\/p>\n<\/li>\n<\/ul>\n<p><span style=\"background-color: rgba(0, 0, 0, 0);\">For example, an energy company should prioritise topics such as emissions, energy transition, and land use\u2014but not necessarily marine biodiversity or supply chain diversity if these are not applicable. <\/span><\/p>\n<div>\n<p><b>2. Evidence-based and proportionate assessment <\/b><\/p>\n<ul>\n<li>Companies are not required to collect exhaustive data for every topic. <\/li>\n<li>A reasonable, evidence-based foundation is sufficient to conclude that a topic is not material. <\/li>\n<li>Acceptable sources include: <\/li>\n<ul>\n<li>Previous assessments (e.g., risk analyses, sector studies) <\/li>\n<li>Expert judgement (internal or external) <\/li>\n<li>Public or sector data (benchmarking) <\/li>\n<li>Previous materiality exercises <\/li>\n<\/ul>\n<\/ul>\n<p>The key is that the decision is documented, even if a full technical audit is not conducted for every aspect. <\/p>\n<\/p>\n<p><b>3. Fewer steps, greater clarity <\/b><\/p>\n<ul>\n<li>Redundant steps such as assigning scores, matrices or detailed classifications for all ESG topics have been removed. <\/li>\n<li>Companies may use a simplified or even narrative materiality matrix, as long as they explain: <\/li>\n<ul>\n<li>Which topics were considered <\/li>\n<li>Which were excluded and why <\/li>\n<li>What criteria were used (impact\/financial\/value chain) <\/li>\n<\/ul>\n<\/ul>\n<p><b>4. No longer required to justify \"why it's not reported\" <\/b><\/p>\n<ul>\n<li>In the original version, if a topic or indicator was not considered material, companies had to explain and justify each case individually. <\/li>\n<li>Now, it is no longer necessary to justify each indicator separately, as long as the assessment process is documented at the topic level. <\/li>\n<\/ul>\n<ul>\n<\/ul>\n<p><strong><span class=\"TextRun SCXW135488961 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW135488961 BCX8\">Public Consultation Open<\/span><\/span><span class=\"EOP SCXW135488961 BCX8\" data-ccp-props=\"\"> <\/span><\/strong><\/p>\n<p><span data-contrast=\"auto\">The public consultation is open until <\/span><b><span data-contrast=\"auto\">29 September 2025<\/span><\/b><span data-contrast=\"auto\">. Companies, auditors, investors, and other stakeholders across the reporting ecosystem are encouraged to submit their comments.<\/span><span data-ccp-props=\"\"> <\/span><\/p>\n<p><span data-contrast=\"auto\"> Learn more and access the drafts here:<\/span> <a href=\"https:\/\/www.efrag.org\/\"><b><span data-contrast=\"none\">Amended ESRS | EFRAG<\/span><\/b><\/a><span data-ccp-props=\"\"> <\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">\ud83e\udd1d <span class=\"TextRun SCXW69218881 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW69218881 BCX8\" data-ccp-parastyle=\"heading 3\">Need support with the new ESRS?<\/span><\/span><\/span><\/b><\/p>\n<p><span data-contrast=\"auto\">At <\/span><b><span data-contrast=\"auto\">Global Factor<\/span><\/b><span data-contrast=\"auto\">, we help organizations understand and apply the requirements of the <\/span><b><span data-contrast=\"auto\">CSRD<\/span><\/b><span data-contrast=\"auto\"> and the <\/span><b><span data-contrast=\"auto\">European Sustainability Reporting Standards (ESRS)<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">We support companies across sectors in conducting double materiality assessments, defining their sustainability narrative, and preparing reports aligned with the new standards.<\/span><span data-ccp-props=\"\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">\ud83d\udc49 <span class=\"TextRun SCXW116004796 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW116004796 BCX8\">Get in touch with us to turn regulatory complexity into a value-creation opportunity.<\/span><\/span><\/span><\/p>\n<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>What\u2019s Changing in the Double Materiality Approach under the New ESRS Drafts? <\/p>\n","protected":false},"author":1,"featured_media":3514020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[90,73,88],"tags":[],"class_list":["post-3514004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-global-factor-en","category-key-topics","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What\u2019s Changing in the Double Materiality Approach under the New ESRS Drafts? - Global Factor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.globalfactor.com\/en\/whats-changing-in-the-double-materiality-approach-under-the-new-esrs-drafts\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What\u2019s Changing in the Double Materiality Approach under the New ESRS Drafts? 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