A methodologically sound DMA for your CSRD and VSME process
Determine the sustainability topics that are material to your company in a structured process, and thus the scope of your sustainability report.
What our customers say
The platform and the knowledgeable Tanso team provide clear, easy-to-follow guidance on many topics, for example on legal requirements and detailed questions around DWA and data collection.
Tanso's CSRD module wins us over with its clear structure, from the double materiality assessment to efficient data collection. Instead of confusing Excel spreadsheets, we get a user-friendly interface. The built-in AI is especially helpful for routine tasks and gave us valuable support in the early stages.
The materiality assessment is a process, but one that can be set up in a structured, audit-proof way with Tanso. Getting it right the first time makes things significantly easier in the years that follow. Even our auditor was pleasantly surprised by the depth and precision of Tanso's methodology.
Everything you need for your Double Materiality Assessment
Identify and engage stakeholders systematically
Capture all relevant sustainability topics
Assess impacts, risks, and opportunities in line with the ESRS
Analyze, export, and report your materiality matrix
Document in an audit-ready way and involve your auditors
Your completed DMA in six steps
Preparation
Build your longlist
IRO identification
IRO assessment
Results
Documentation
More DMA resources
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Talk to our DMA experts.
Frequently asked questions
Can we integrate Tanso into our existing IT landscape?
Yes. Tanso is ERP and data lake compatible. You get started with structured CSV imports. REST API interfaces to SAP and other systems are available as an option. Your ERP remains the leading system: Tanso data can flow back into SAP or your BI environment as needed.
Can the DMA also be used for VSME reporting?
Yes. In Tanso, you set up your materiality assessment independently of the reporting standard. You can use the results both for CSRD reporting under the ESRS and for a voluntary report under the VSME standard. Both run on a shared data foundation without duplicate data entry. If you later switch from the VSME to the CSRD, your assessment is retained.
What are IROs and how are they assessed?
IROs are impacts, risks and opportunities: the building blocks of your materiality assessment. Impacts are assessed by scale, scope and irremediability, while risks and opportunities are assessed by financial materiality (magnitude and likelihood). Tanso offers a configurable rating scale, either as a standard scale from 1 to 5 or tailored to your organization.
What is double materiality?
The double materiality assessment (DMA) looks at sustainability topics from two perspectives at the same time: the outside-in perspective (financial materiality: which external sustainability trends affect your business?) and the inside-out perspective (impact materiality: what effects do your activities have on the environment and society?). If a topic is material from at least one perspective, it is relevant for your reporting.
Who needs to conduct a DMA?
All companies that fall under the CSRD (Corporate Sustainability Reporting Directive) must conduct a double materiality assessment as the first step of their sustainability reporting under the ESRS. The DMA determines which of the roughly 1,200 ESRS datapoints your company is required to report. Companies that report voluntarily under the VSME standard also use the materiality assessment to define their reporting scope.
How does the DMA reduce my reporting scope?
Thanks to the filtering function of the DMA, the reporting scope in the manufacturing industry typically shrinks by a third to a half in the first reporting year. Non-material ESRS topical standards can be omitted with a justified exclusion, although in practice ESRS E1 (climate change) is rarely dropped entirely due to high justification requirements.
