Tools & Templates · Materiality Decision Tool

Materiality - What actually matters.

A three-stage decision tool aligned to the post-Omnibus ESRS (C(2026) 5010). Identifies material topics, ranks them by impact and financial significance, and generates board-ready narrative - in CFO and CEO language, not sustainability language.

Structured around the top-down materiality approach in paragraph 27 of the revised ESRS 1 (July 2026). Not yet in force pending Official Journal publication.

Answer six questions about your business. The tool will apply the top-down materiality logic from ESRS 1 paragraph 27 and pre-filter the eleven ESRS topics - flagging which are likely material before you score a single datapoint.

Primary sector

Choose the sector that best describes your main business activity

Primary markets and geographies

Where do you primarily operate or sell?

Value chain intensity

How complex is your upstream supply chain?

Workforce profile

What describes your employment footprint?

Primary product or service type

What do you mainly produce or deliver?

Reporting wave

Which CSRD reporting cohort applies to you?

Score each topic on two dimensions. Impact materiality - how significant is your company's effect on this topic? Financial materiality - how significant is this topic's effect on your business value? The live map updates as you score. Topics concluded out in Stage 1 are pre-set to zero - you can still score them if you wish.

Live Materiality Map

Monitor

Prioritise

Low priority

Manage

Financial materiality →

Impact materiality →

Priority Ranking

Material topics identified

Priority action items

Topics scoring above 3 on both dimensions - address first

Topics concluded immaterial

Concluded under ESRS 1 para. 27 top-down approach - document reasoning

Datapoints requiring deferral

Based on your reporting wave and phasing reliefs

Full materiality register

This table is your ESRS 2 IRO-2 output - the required documentation of which topics are material and why. Download or copy for inclusion in your sustainability statement.

ESRS Topic	Impact score	Financial score	Composite	Classification	Phasing relief	Basis

Board-ready narrative - material topics

Plain-language narrative for each material topic, written in the language of financial risk and strategic positioning. Suitable for direct use in the sustainability statement or board reporting. Click Copy on any block to copy the text.