Free tool · 3 sectors max · No sign-up

Compare ESRS materiality across sectors, side by side.

Pick up to three sectors and see at a glance which ESRS topics are typically material for each. Spot the shared baseline, and the topics where your sector diverges from adjacent industries.

10 ESRS topics · 9 sectors Shared and divergent topics highlighted Calibrated from Wave 1 disclosures

Select up to 3 sectors

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Calibrate your own materiality profile.

The Double Materiality Assessment platform applies sector calibration to your own business model, runs severity × likelihood scoring across own operations and value chain, and produces the audit-ready matrix — free.