Materiality Assessment (Excel Template)
Double materiality is a core element of the CSRD. Use our Excel template to quickly and easily run a materiality assessment in your company.
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CSRD · ESRS · VS
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Our self-service solutions combine pragmatic simplicity with deep expert knowledge — making sustainability reporting fast and effective.
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01Who we are
Your partner for sustainability reporting
CSR Tools stands for Corporate Sustainability Reporting Tools. We are your partner for efficient, compliant and strategically aligned sustainability reporting. With user-friendly tools and services, we help you implement the requirements of the Corporate Sustainability Reporting Directive (CSRD), the VS (Voluntary Standard, formerly VSME) and the European Sustainability Reporting Standards (ESRS) — from the double materiality assessment, through data-point mapping, all the way to the finished report.
Our solutions combine pragmatic simplicity with deep expert knowledge, making sustainability reporting fast and effective. But our service doesn't end with the report: we also help you with the definition and communication of your sustainability strategy to all stakeholders and support you in embedding sustainability as an integral part of your business decisions.
That's how sustainability becomes a real competitive advantage.
02What we offer
Everything for your sustainability management
Templates
Excel & Word templates for materiality assessment, VS and CSRD — ready to use out of the box.
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Strategic support for your sustainability strategy, ESG software selection and reporting.
About us03Products
Our templates & assistance
VS Report Template (Word template)
The VS standard (formerly VSME) is gaining importance. Use our VS template to roll out your sustainability report efficiently.
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VS workshop (3h) - digital / physical
A practical, hands-on VS workshop: a compact intro to the VS standard, its core requirements, and the value it brings your company.
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Current blog posts
Everything on our blog: CSRD, ESRS, the VS standard (formerly VSME), double materiality and sustainability reporting.
05FAQ
Common questions
On CSRD, double materiality and sustainability reporting.
What is CSRD?
The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that requires companies to report transparently on their social, environmental and economic impact.
It sets out what companies must report on environment, society, human rights and governance — covering near-term, medium-term and long-term plans. It goes considerably further than the previous Non-Financial Reporting Directive (NFRD) and replaces it. In Germany, the previous national rules (CSR-RUG) continue to apply until the German CSRD implementation act is passed.
Which companies are affected by CSRD?
With the Omnibus I directive (in force since 18 March 2026), the scope of the CSRD has been cut back significantly. Going forward, only companies that meet both of the following criteria are required to report:
- more than 1,000 employees and
- more than €450 million net turnover
Unlike under the original CSRD, meeting two out of three size criteria is no longer enough: both thresholds must be exceeded. As a result, around 90% of the companies previously in scope are no longer required to report.
The new thresholds apply for the first time to financial years starting on or after 1 January 2027 (first reports in 2028). “Wave 1” companies that already had to report from financial year 2024 and now fall out of scope may be exempted by Member States for financial years 2025 and 2026 – whether Germany will use this option is still open.
Smaller companies, including listed SMEs, are fully exempt. For them, the voluntary reporting standard (VS) has been in force since 24 September 2026: especially relevant when larger business partners along the value chain request sustainability data.
What Does "Double Materiality" Mean?
In the CSRD context, "double materiality" refers to two angles of materiality assessment:
Impact materiality: how does the company's activity affect the environment and society? This includes environmental impacts, social impacts, human rights and other relevant topics.
Financial materiality: how do environmental, social and governance topics affect the company's financial performance? For example, risks or opportunities from climate change, social inequalities or governance.
The goal is balanced reporting that captures both societal and business impacts.
Why do I need a CSR tool or ESG software?
Using a CSR tool isn't required by the CSRD — but software simplifies and automates data collection, analysis and reporting, leading to more efficient and accurate reports. It also makes it easier to track goals and measures, contributing to professional sustainability management.
What does CSR-Tools.com do?
Our vision: with the right tools and easy-to-grasp knowledge, empower every company to build a more sustainable, responsible future and treat sustainability as a strategic opportunity.
CSR Tools is a platform that helps companies find the right tool for their CSRD reporting. We also provide knowledge, advisory, checklists and other resources to make the process easier for you.
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