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Double materiality assessment: Know which ESG topics your company must act on.

An AI-powered DMA tool for ESG and sustainability professionals preparing for CSRD compliance. It guides users through identifying, assessing and documenting material ESG topics with a full audit trail. 

See how it works
Audit trail CSRD Reporting readiness
Challenge Companies must perform DMA but lack clear methodology and fear failing audits. 
Solution AI-guided DMA workflow with structured steps, scoring and audit trail. 
Audience ESG managers, sustainability leads, CFOs 
Duration 6-8 weeks
Output
Audit-ready DMA with reduced manual effort

What the service delivers

Faster DMA execution

Turn a complex, time-consuming process into a structured and efficient workflow. Move from uncertainty to guided completion in a fraction of the time.

Clarity on material topics

Get a clear, prioritised view of what truly matters. Material ESG topics are identified, justified and ready for audit.

Audit-ready documentation

Every decision is captured, explained and traceable by design. Reduce audit risk and deliver with confidence from day one.

From unclear DMA requirements to a structured, audit-ready process

The challenge

ESRS requirements are complex and difficult to translate into practical action

Companies lack a clear and practical way to turn ESRS requirements into a structured DMA. The process is often unstructured, time-consuming and dependent on external support. This increases the risk of missing material topics and failing audits.

The solution

MaterialityAI turns complex ESRS requirements into a structured, guided and auditable DMA process

MaterialityAI provides a step-by-step workflow that guides users through the entire DMA process, from topic screening to final materiality decisions. AI-supported suggestions and structured scoring help identify, assess and prioritise ESG topics consistently. All outputs are automatically documented, creating a transparent and audit-ready record of decisions, assumptions and methodology.

Four guided steps to your auditable materiality topics

Set up your company. Screen your topics. Identify and score your IROs. The result is a documented, auditable materiality assessment.

01
Set up company profile and context  Define your business, operations, geographies, and value chain as the foundation for the assessment.
02
Review full ESRS topic list Explore all ESRS topics to ensure nothing is missed upfront.
03
Screen relevant topics Identify which topics are likely relevant to your business.
04
Create shortlist of ESG matters Narrow down to the topics that require deeper assessment.
05
Identify impacts, risks and opportunities Define the most significant impacts, risks, and opportunities (IROs) to understand how each topic affects your business and the world around it.
06
Assess IROs with scoring Score each IRO using structured criteria to quantify materiality.
07
Define thresholds and final topics Set materiality thresholds and confirm what is truly material.
08
Get a list of material topics Receive a clear, prioritised list ready for reporting and decision-making.

Choose the level of support that fits your organisation

From self-service to full delivery, depending on your needs

Light

Platform-first approach with limited expert input

  • Access to the DMA tool
  • AI-supported topic screening
  • IRO identification and assessment workflows
  • Audit trail functionality
  • Email support (48h response time)
  • Initial onboarding sessions
Most common

Guided

Structured support to strengthen methodology and outputs

  • Everything in Light
  • Step-by-step guidance across the DMA
  • ORGX-led workshops for key decisions
  • Review of scoring, assumptions, thresholds
  • Regular check-ins
  • Increased expert involvement
  • Final readiness check before completion

Full service

DMA delivered with full ORGX involvement

  • Everything in Guided
  • Stakeholder engagement process
  • Detailed value chain analysis
  • Peer and industry context
  • Complete audit-ready documentation
  • Dedicated team and priority access

Everything you need to know before you start.

Questions we get from finance directors, sustainability leads and legal teams before they commit to a DMA process.

The platform covers the full Double Materiality Assessment (DMA) process: topic screening, IRO identification, scoring, and materiality results. It also creates a complete audit trail. Outputs are structured and ready for ESRS use.

It is a platform that can be used independently or combined with expert support. The level of ORGX involvement depends on the chosen setup. You decide how much support is needed.

A Double Materiality Assessment (DMA) identifies which ESG topics are most important from both an impact and a financial perspective. It is a core requirement under CSRD. The outcome defines what must be reported under ESRS.

The workflow follows the ESRS structure for topic identification, IRO assessment, and materiality scoring. It ensures both impact and financial materiality are assessed consistently. Outputs are aligned with ESRS expectations.

It depends on the organisation and level of support. Most projects run between 4 weeks and 4 months. The tool significantly reduces time compared to manual approaches.

The output can be used directly as a basis for ESRS reporting. It also supports internal prioritisation and decision-making. The platform can be reused for updates and future cycles.

Yes, the platform is designed to support audit and regulatory review. All decisions, assumptions, and scores are documented automatically. This creates a clear, traceable basis for assurance and compliance checks.

The focus is on DMA only. It combines structured methodology, AI support, and full documentation for audit trails. It is built around how DMA is actually performed in practice.

Your organisation validates inputs, reviews outputs, and makes final decisions. Time effort depends on complexity and internal readiness. The tool reduces manual work but does not replace decision-making.

Yes. Existing assessments, reports, and evidence can be uploaded and used to complete the DMA. The tool indicates whether the level of detail in the materials are sufficient and where data gaps are present.

What makes ORGX the right partner for this

Market intelligence The Horizon Scan is ORGX's proprietary outside-in research methodology — combining market data, competitor analysis and trend signals into a coherent strategic picture.
Strategic interpretation ORGX translates market signals into actionable strategic priorities — not general observations. Every finding is evaluated against your specific context and competitive position.
Transformation expertise Priorities only create value if they lead to action. ORGX brings the execution methodology and programme capability to ensure findings translate into movement.
Executive-grade delivery Everything ORGX delivers is designed for board and executive committee use — structured, evidence-backed and directly usable in leadership decisions.

Start your materiality assessment today

No setup costs. No long onboarding. Your first assessment is ready in days.

See how it works