See what Wave 1 filers actually disclosed as material.
Pick your sector and see the percentage of Wave 1 CSRD filers who called each ESRS topic material in their FY 2024 filings. Use it to pressure-test your Wave 2 or Wave 3 scope against real disclosure patterns — not assumptions.
Pick your sector
The benchmark updates live. Sample size shown on each chip.
Indicative benchmarks. Figures are derived from public Wave 1 disclosure surveys and indicative sector sampling. Your own materiality outcomes will depend on business model, value chain and stakeholder engagement evidence — Wave 1 patterns are a useful calibration point, not a substitute for a defensible DMA. Speak with our team for full sector benchmark access.
Run your own assessment against the benchmark.
The Double Materiality Assessment platform overlays Wave 1 benchmark patterns directly on your own scoring, flags gaps and outliers, and produces the audit-ready matrix — free.