Free tool · No sign-up

Build your materiality matrix in ten minutes.

Score all 10 ESRS topics on impact and financial materiality using guided questions aligned to EFRAG IG 1. Watch your matrix build in real time. Export as PDF. Use it as the starting point of your DMA.

Framework EFRAG IG 1 · ESRS 1
Duration 10–15 minutes
Output Matrix · Topic cards · PDF

Set your context

We’ll calibrate the assessment to your sector and show you sector benchmarks.

01 / GUIDED

ESRS 1 §43 aligned scoring

Severity (scale, scope, irremediability) and likelihood for impact materiality. Magnitude and likelihood for financial materiality.

02 / LIVE

Real-time matrix build

Each topic score plots immediately on your 2D materiality map. Sector benchmarks shown alongside for context.

03 / PORTABLE

PDF export with topic breakdown

Download a branded PDF with your matrix, all 10 topic scores and ESRS disclosure-requirement references for each.

Methodology and caveats. This tool produces a preliminary materiality matrix as a starting point. A defensible DMA under the Simplified ESRS requires stakeholder engagement, IRO-level scoring, audit trail and governance sign-off. This free tool is a first-pass framing; the full workflow is in the GIG DMA platform.

Materiality Matrix Builder

0 of 10 topics
Assessment complete

Your preliminary materiality matrix.

Sector Undertaking FY 2026 Date
Double material Impact only Financial only Not material Impact materiality → Financial materiality →
This is a preliminary matrix, not a filing-ready DMA.

A defensible double materiality assessment under the Simplified ESRS requires stakeholder engagement, IRO-level scoring across own operations and value chain, auditable evidence, and governance sign-off. This free tool delivers the first-pass framing — the full methodology sits in the GIG DMA platform.

Topic-by-topic breakdown

Your scores and the ESRS disclosure requirements that apply if a topic is material.

Take the preliminary matrix into a full DMA.

The GIG Double Materiality Assessment platform adds stakeholder engagement, IRO-level scoring, regulatory overlay by sector and a full audit trail. Free tier available.

Start in GIG DMA