A double materiality assessment is a mandatory Corporate Sustainability Reporting Directive (CSRD) process identifying sustainability topics that are material from two perspectives: impact materiality (how the company affects society/environment) and financial materiality (how sustainability issues affect the company's value). 

GreenCo develops this simplified tool to let you learn about the key concepts for actually practising it. This is simplifed version including only limited ESG factors for sharing of ESG concepts to people with academic background in sustainability management.