
Pragmatic implementation of the Materiality Assessment — a case study with the DELTA Group
How the DELTA Group set up its double materiality assessment for its first sustainability report transparently, efficiently, and future-proof – with the tools and guidance of CSR Tools.
- Founded in 1977 in Upper Austria
- International architecture
- engineering and consulting firm
- Over 400 employees
Initial situation: An international project partner on course toward effective sustainability
The DELTA Group, founded in 1977 in Upper Austria, is an internationally active architecture, engineering, and consulting firm with locations in Austria, the Czech Republic, Slovakia, and Ukraine. With more than 400 employees, the group manages real estate projects with a volume of over 5 billion euros annually in sectors such as industry, healthcare, and education. Since its founding, collaborative partnership, digital tools, and a strong focus on sustainability throughout the entire building life cycle have shaped the company’s work.

Sustainability is deeply anchored at DELTA. At the same time, new regulatory requirements lead to a complex task: the focus was on conducting the double materiality assessment (DMA), particularly the identification and assessment of impacts, risks, and opportunities (IROs). This assessment serves as the basis for identifying the material topics for DELTA’s first sustainability report.
The path to CSR Tools
The central task was to make the assessment traceable, efficient, and transparent from the start. The DELTA consulting team looked for a way to implement the process time-efficiently so that future reporting cycles could easily build upon it.
In addition to user-friendliness, the deciding factors were the direct contact and the sound professional exchange with the developer and owner Alexander Spahn. In everyday work, the tools now serve as a structured working basis for the joint development of content with the respective specialist departments.
„In the beginning, we tried to create our own templates. We learned a lot in the process, but then decided on the templates from CSR Tools because they are clear, understandable, and intuitively structured."
These CSR Tools products are in use
A practical, intuitive template that serves as a structured working basis for the double materiality assessment.
Reduces the manual effort in identifying and assessing impacts, risks, and opportunities.
Impact: More efficiency and structure in sustainability work
By using CSR Tools, DELTA was able to significantly reduce the manual effort involved in data collection and analysis. Particularly effective were:
- Efficient processes: The templates facilitated internal communication and ensured a coordinated process in workshops with various specialist departments.
- Immediate productivity: Instead of time-consuming in-house developments, the team could work directly with clear, ready-to-use templates.
- Scalable for future reporting cycles: The start was made easier and a clear structure for future reporting cycles was created – so double materiality can be implemented transparently, efficiently, and understandably.
The DELTA Group does not view sustainability as a one-off project, but as an ongoing process. Based on the positive experiences, the company plans to rely on the support of CSR Tools for future requirements as well.
„The intuitive structure of the tools represents a noticeable relief during implementation. We can well imagine using the products in other areas of our sustainability work as well."
The pragmatic implementation of the Materiality Assessment as a success factor
The collaboration between the DELTA Group and CSR Tools shows how demanding requirements can be efficiently implemented with pragmatic, structured tools. The DMA was set up transparently, close to ESRS standards, and future-proof, with less effort and more quality in the process. In this way, the DELTA Group efficiently mastered its first sustainability report according to the VSME standard through the targeted use of CSR Tools.
Structure your materiality assessment and reporting – with the same practical solutions that the DELTA Group relies on.



















