
ESRS IRO Database for Your Double Materiality Assessment
With our ready-made IRO database, double materiality assessment is easier than ever. The database contains a large selection of ESRS-compliant impacts, risks and opportunities (IROs) that you can use directly.
This saves you valuable time and ensures that your analysis meets the requirements of the CSRD – efficiently, legally compliant and practical.
- Over 850 pre-formulated IROs
- Audit-proof and CSRD-compliant
- Ready to use
- ESRS-compliant IRO database with over 850 pre-formulated impacts, risks and opportunities
- Structured Excel template for quick assignment of IROs to topics and requirements
- Additional ESRS materials & AI prompts
Auf Rechnung bestellen ist unsere bevorzugte Zahlart – alternativ direkt & sicher über LemonSqueezy zahlen.
This is what you get
- Excel-based IRO database with over 850 impacts, risks and opportunities
- Clearly structured assignment of IROs to sub- and sub-sub-topics according to ESRS
- Practical guide with basics & tips for identifying and evaluating IROs
- Auditable content, tailored to the requirements of the CSRD
- Further helpful attachments, which we make available to you in a bundle (also publicly available on the Internet):
- EFRAG's full ESRS requirements for SMEs
- A complete list of ESRS data points
- Bonus: AI Prompts for your Materiality Assessment
Your added value when purchasing this sustainability report template
- Noticeable time savings: No hours of research – use ready-to-use, pre-formulated IROs as a basis.
- Tested expert knowledge: Developed by CSRD experts on the basis of real materiality analyses – audit-proof and CSRD-compliant.
- Seamless integration: Perfectly combinable with our Materiality Assessment Template for a continuous analysis process.
- Individually customizable: The IROs can be flexibly tailored to your company and its special features.
Note & suitability
Note: This is an Excel-based database with IROs for conducting the double Materiality Assessment, which reflects the requirements of the ESRS. It is nevertheless recommended to involve relevant stakeholders in this process.
Who is the IRO database suitable for?
This database is aimed at:
- Companies that want to efficiently conduct a CSRD-compliant double Materiality Assessment.
- Sustainability officers and CSRD consultants who prepare structured and well-founded analyses.
Send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.
If you are not satisfied with the template, you can easily get your money back within 30 days.
It's as simple as that
- Download: Get the IRO database via our online store or by e-mail on account.
- Select & customize: Select the appropriate IROs and customize them to your company if required.
- Integrate: Insert the IROs into your Materiality Assessment – e.g., into the DMA Excel Template or the Materiality Master.
- Evaluate: Analyze the IROs based on scale, scope, reversibility and likelihood in your specific context.
Who created the IRO database?
The database was developed by Alexander Spahn, founder of CSR Tools. He began his career at the international auditing and consulting firm Deloitte. Since 2023, he has been working intensively on the Corporate Sustainability Reporting Directive (CSRD) and assists companies with their entry into sustainable reporting.
In 2024, he successfully completed the advanced training to become a certified Sustainability Reporting Advisor at EBS University of Business and Law.
Learn more about Alex and CSR Tools here.

A selection of our customers
Frequently asked questions
How many IROs does the database contain?
The database contains over 850 pre-formulated impacts, risks and opportunities (IROs), clearly assigned to sub- and sub-sub-topics according to the ESRS.
Which software do I need to use the IRO database?
The IRO database is Excel-based. It comes as a structured Excel template that lets you quickly assign IROs to topics and requirements.
Can I customize the IROs for my company?
Yes. The IROs can be flexibly tailored to your company and its special features, so you can adapt them to your specific business model and activities.
Does the database replace stakeholder involvement?
No. The database supports you in conducting your double Materiality Assessment and reflects the requirements of the ESRS. It is nevertheless recommended to involve relevant stakeholders in this process.
Can I pay by invoice?
Yes. To purchase on account, send us an email to info@csr-tools.com – we will send you an invoice with all payment information.
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Get over 850 pre-formulated, ESRS-compliant IROs and start your double Materiality Assessment today. To purchase on account, send us an email to info@csr-tools.com.
















