Step | Name | Purpose |
1 | Stakeholders | Define who participates in the assessment |
2 | Qualitative materiality assessment | Define sustainability matters per ESRS topic |
3 | Question creation studio | Create IRO questions linked to each matter |
4 | Question assignment | Assign questions to stakeholders |
5 | Results | View scores, materiality determination, export |
Step 0 — Create a survey year
Before anything else, create a reporting year:
Click "+ Add new survey year" in the year dropdown.
Enter the year (e.g. 2023) and confirm.
The platform creates a Double Materiality Survey for that year.
Without a survey year, the module shows an empty state prompting you to start.
Step 1 — Stakeholders
Define the people (internal or external) who will answer assessment questions.
For each stakeholder you configure:
Field | Description |
Full name & email | Contact details; email is used for survey invitations |
Company name | Organization the stakeholder represents |
Type | Internal (employees, management) or External (suppliers, customers, communities, etc.) |
ESRS areas | Which of the 10 ESRS topic areas they assess (see below) |
Impact areas | Which value-chain parts they cover |
Language | Survey language for this stakeholder |
Deadline | Response deadline |
Email reminders | Optional automatic reminders |
The 10 ESRS topic areas (matching your screenshot):
Code | Topic |
E1 | Climate change |
E2 | Pollution |
E3 | Water and marine resources |
E4 | Biodiversity and ecosystems |
E5 | Resource use and circular economy |
S1 | Own workforce |
S2 | Workers in the value chain |
S3 | Affected communities |
S4 | Consumers and end-users |
G1 | Business conduct |
Stakeholders can be added manually or imported. Each stakeholder only receives questions relevant to their type, ESRS areas, and impact areas.
Step 2 — Qualitative materiality assessment
Here you define sustainability matters — the specific issues you will assess under each ESRS topic.
For each assessment (sustainability matter) you define:
ESRS topic (E1–G1) with optional sub-topic and sub-sub-topic
Sustainability matter — free-text description of the specific issue (e.g. "GHG emissions from operations")
Value chain part — upstream, own operations, downstream
Relevant entities — HQ and/or subsidiaries affected
IRO descriptions — qualitative notes on expected Impacts, Risks, and Opportunities
Sources — supporting documentation
Attachments — uploaded evidence files
This step is your internal qualitative preparation before creating stakeholder questions. You can add custom matters beyond the standard ESRS topic list.
The table supports filtering, search, export to CSV, and editing/deleting individual assessments.
Step 3 — Question creation studio
Create the actual questions stakeholders will answer. Each question is linked to:
Property | Description |
Assessment | Which sustainability matter (from Step 2) |
IRO type | Impact, Risk, or Opportunity |
Stakeholder type | Internal or External |
Question text | Multi-language question wording |
Description | Additional context for the respondent |
Optional text field | Free-text comment field |
Enabled/disabled | Toggle question on/off |
IRO types map to double materiality dimensions:
IRO type | Materiality dimension | What stakeholders score |
Impact | Impact materiality | Severity of impact on people/environment (intensity, scope, remediability, probability, time horizon, positive/negative) |
Risk | Financial materiality | Financial risks (probability, magnitude, time horizon) |
Opportunity | Financial materiality | Financial opportunities (probability, magnitude, time horizon) |
You can also configure scoring ranges (methodology scales) for the survey year and use an AI assistant to help draft questions.
Step 4 — Question assignment
Connect stakeholders to questions using a visual assignment interface:
Filter by IRO type (Impact / Risk / Opportunity)
Filter by stakeholder type (Internal / External)
Filter by ESRS area
Select stakeholders and questions
Assign them together
Assignment respects relevance rules: a stakeholder only gets questions that match their ESRS areas, impact areas, stakeholder type, and the question's IRO type. Irrelevant combinations are skipped automatically.
This is not the same as ESRS Form Question Assignment (/question-assignment) — that module assigns disclosure form questions to users; this assigns double materiality survey questions to stakeholders.
Step 5 — Results
After stakeholders respond, this step shows the materiality outcome — similar to your screenshots.
Campaign activation
Before stakeholders can respond, you must activate the campaign (toggle in Results):
All stakeholders — send/resend invitations to everyone
Only new stakeholders — invite only those not yet contacted
No one — activate without sending emails
Deactivating the campaign stops new responses.
Stakeholder survey experience
Stakeholders receive an email link to a standalone survey page where they answer assigned questions:
Impact questions — actual/potential, positive/negative, probability, intensity, scope, remediability, time horizon
Risk questions — probability, severity/magnitude, time horizon
Opportunity questions — probability, magnitude, time horizon
Owners can also fill in answers on behalf of stakeholders from the Results step.
Aggregated results table
For each sustainability matter, the platform computes:
Metric | Source |
Impact level | Average of stakeholder impact scores |
Risk level | Average of stakeholder risk scores |
Opportunity level | Average of stakeholder opportunity scores |
External level | External stakeholder input (where applicable) |
Each metric can have a manual override if you want to adjust the computed average.
Materiality determination
Topics are classified as Material or Not material using configurable thresholds:
Threshold | Default | Applies to |
Impact threshold | 2.5 | Impact materiality (absolute impact score) |
Financial threshold | 3.0 | Risk and Opportunity (financial materiality) |
A topic is material if:
Impact score ≥ impact threshold, or
Risk magnitude ≥ financial threshold, or
Opportunity magnitude ≥ financial threshold
This maps to the Impact / Financial toggles and Material / Not material badges in your first screenshot.
Consolidated view (groups with subsidiaries)
If your company has child entities, you can switch to Consolidated view to see materiality aggregated across HQ and all subsidiaries.
Exports
Export individual stakeholder answers (CSV)
Export aggregated results (CSV)
ESRS topic structure in the module
The module follows the ESRS topical structure:
ESRS Area (E1, E2, … G1)
└── Sub-topic (optional)
└── Sub-sub-topic (optional)
└── Sustainability matter (your specific issue)
└── Questions (Impact / Risk / Opportunity)
└── Stakeholder answers
└── Aggregated materiality score
How Double Materiality connects to ESRS reporting
Double Materiality is the first phase of CSRD compliance; ESRS disclosure forms are the second phase:
Phase | Module | Output |
1. Materiality | Double Materiality | List of material ESRS topics |
2. Disclosure | Form Builder + CSRD Hub | Data collection forms for material topics |
3. Assignment | Question Assignment | Who fills which disclosure questions |
4. Reporting | CSRD Dashboard / Reports | Final ESRS report |
Recommended order:
1. Double Materiality → determine material topics
2. Form Builder → customize ESRS template (optional)
3. CSRD Hub → create reporting period form
4. Question Assignment → assign disclosure questions to teams
5. Data collection → fill ESRS form
6. Reports → generate ESRS report
Only material topics from the double materiality assessment need full disclosure in the ESRS form — though the standard Green0meter template covers all ESRS areas and you filter/focus based on your materiality results.
Roles and access
Role | Access |
Owner / Admin | Full access — all 5 steps, campaign activation, overrides |
Manager | Can manage stakeholders (create users) |
Respondent | No access to Double Materiality module |
Viewer | Module hidden in navigation |
Auditor | Can view (read-only context per RBAC design) |
Stakeholders (external) | Access only via survey link — no platform login required |
FAQ
What is the difference between Impact Assessment and Financial Assessment?
In ESRS terms:
Impact materiality = company's effects on sustainability (assessed via Impact IRO questions)
Financial materiality = effects on the company (assessed via Risk and Opportunity IRO questions)
Your screenshots label these as "Impact" and "Financial" columns — in the product this is reflected in Step 5 Results using impact scores vs. risk/opportunity scores.
Do I need to complete Double Materiality before creating ESRS forms?
Not strictly required by the platform — you can create ESRS forms independently. But best practice is to complete materiality assessment first so you know which topics to focus on and which questions to assign.
Can I reuse a survey from a previous year?
Each year is a separate survey. You can copy assessments and questions manually, but there is no automatic year-over-year copy in the current implementation.
What happens if no stakeholders respond?
Results will show zero or low scores. Topics may be classified as Not material if scores fall below thresholds. You can use manual overrides in Step 5 to adjust scores based on internal judgment.
How is this different from Question Assignment (/question-assignment)?
| Double Materiality (Step 4) | ESRS Question Assignment |
Purpose | Assign survey questions to stakeholders for materiality assessment | Assign disclosure form questions to platform users for data collection |
Who answers | External/internal stakeholders via email link | Platform users (Owner, Manager, Respondent) |
When | Before determining material topics | After creating ESRS reporting form |
Quick reference
Action | Where |
Open module | |
Add reporting year | Year dropdown → "+ Add new survey year" |
Manage stakeholders | Step 1 |
Define sustainability matters | Step 2 |
Create IRO questions | Step 3 |
Assign questions to stakeholders | Step 4 |
Activate campaign & view results | Step 5 |
Stakeholder survey (external) | Email link → standalone survey page |
Image references
