ESRS IRO database for your double materiality analysis

Advance booking price: 249 euros
(instead of 299 euros)
The database is currently under construction and is expected to be completed by the end of February
With our pre-built IRO database, performing the double materiality analysis is easier than ever. The database contains a comprehensive number of impacts, risks and opportunities (IROs) that are ESRS-compliant. This not only saves you valuable time, but also ensures that your analysis complies with legal requirements.
You will receive:
- An Excel-based database with numerous cross-industry IROs
- A clearly structured table that assigns specific IROs to the sub(sub)topics
- Comprehensive principles and tips for identifying and assessing impacts, risks and opportunities (IROs)
- Auditable content, tailored to the requirements of the CSRD
- We will provide you with further attachments:
- EFRAG’s detailed ESRS requirements for SME
- List of ESRS data points
- Bonus: AI prompts for carrying out the materiality analysis
Your advantages with the IRO database at a glance
- Time saving: No need to spend hours researching and creating your own IROs. Our IROs offer you a comprehensive basis that can be used directly or customized.
- Expert knowledge: The IRO database was developed by CSRD experts and based on data from numerous real materiality analyses. You receive auditable content that is precisely tailored to the requirements of the CSRD.
- Easy integration: The IRO database can be used seamlessly with our materiality analysis Excel template. This allows you to create a consistent process for your analysis.
- Customizability: Every company is unique. You can therefore adapt the ready-made IROs to the specific circumstances of your company.
Note
This is an Excel-based database with IROs for carrying out the double materiality analysis, which reflects the requirements of the ESRS. It is nevertheless recommended that the relevant stakeholders be involved in this process.
Who is the IRO database suitable for?
The database is aimed at:
- Companies that want to carry out a CSRD-compliant double materiality analysis efficiently.
- Sustainability officers and CSRD consultants who prepare structured and well-founded analyses.
Prefer payment by invoice?
No problem! Send us a message to info@csr-tools.com and we will send you an invoice with our bank details for the transfer.
It's that simple
- Download: Purchase the IRO database via our online store or by e-mail order on account.
- Copy and adapt if necessary: Copy the IROs that apply to your business and customize the content to fit your business needs.
- Integrate: Paste the copied IROs into your materiality analysis (e.g. our DWA Excel template or the Materiality Master) for a seamless and efficient analysis.
- Evaluate IROs: Evaluate the various factors such as the extent, scope, reversibility and likelihood of IROs in your business context.
Who prepared this materiality analysis template?
Alexander Spahn from CSR Tools created this template. He started his career at the auditing and consulting firm Deloitte and has been working intensively on CSRD since 2023. He is currently undergoing further training as a certified ‘Sustainability Reporting Advisor’ at the EBS University of Business and Law.
Find out more about Alexander Spahn and CSR Tools here.
Further information on the materiality analysis
The double materiality analysis, also known as the materiality analysis, is a central part of CSRD reporting. The results of this analysis, which ideally involves a wide range of stakeholders, form the basis for determining which data points and KPIs need to be reported on.
Further information can be found in our blog posts on the topics of materiality (double materiality) and ESRS.

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