A materiality matrix your audit committee will actually sign

Double materiality is the foundation of every CSRD statement — and the first thing auditors question. Certigence gives you the workflow, the evidence, and the documented rationale to stand behind every topic.

Beyond a PowerPoint matrix

  • Impact + financial materiality: Score each ESRS topic on outward impact and inward financial risk — the EU's required dual lens.
  • Stakeholder inputs: Structured survey tool with weighted aggregation across employees, investors, customers, communities.
  • Evidence integration: Your assessment draws on the same evidence base as your scoring and disclosures.
  • Documented rationale: Every topic above and below threshold needs a written reason. The platform enforces it.
  • Workshop support: Facilitator notes, session prompts, and live voting for management workshops.
  • Versioned: Run it annually; compare year-over-year shifts in materiality with documented drivers.

Use case: Double materiality

  • Double — Materiality in one assessment — Impact + financial scored separately
  • Stakeholder — Survey with weighted aggregation — Customers, investors, employees, NGOs
  • Documented — Rationale per topic — auditor-ready — No topic drops below threshold silently
  • YoY — Version history locks last year — Defensible consistency + evolution

Built the way auditors expect

EFRAG's implementation guidance is explicit about what a good materiality assessment looks like. Certigence's workflow is that structure — with the evidence linked and the rationale captured.

  • Four-step method (understand context — identify IROs — assess — aggregate).
  • Impact and financial severity scored on a defensible 1-5 scale.
  • Rationale captured in-line, not retrofitted.
  • Sensitivity analysis — see how changes in scoring move the matrix.

Inputs from the people who matter

Authentic stakeholder input is the difference between a sign-offable assessment and a re-do. Certigence comes with survey templates, quorum thresholds, and weighted aggregation.

  • Survey templates for internal, value-chain and community stakeholders.
  • Weights by stakeholder group and geography.
  • Quorum warnings when samples are too thin.
  • All responses archived for auditor review.

Ship a materiality assessment that doesn't come back

FAQ

Who participates in stakeholder surveys?

You decide. A common combination is internal management, a broad employee survey, a customer panel and a supplier council. The platform supports all four.

How often should we refresh the assessment?

ESRS expects annual review; a full re-assessment every 3-5 years or when the business changes materially.

Can we share the matrix with our auditor?

Yes — auditor read-only access includes the matrix, the rationale, the stakeholder responses and the underlying evidence.