What Is a Double Materiality Consultant? CSRD Assessment, ESRS, and How to Hire One

Example Projects

1. ESRS Double Materiality Assessment
   A full double materiality assessment compliant with ESRS requirements, covering all sustainability topics in the ESRS framework (climate, pollution, water, biodiversity, circular economy, own workforce, value chain workers, affected communities, consumers, and governance). This involves universe mapping, impact scoring, financial risk assessment, stakeholder engagement, threshold setting, and documentation.
2. Stakeholder Engagement for Materiality
   Design and facilitation of the stakeholder engagement process that informs materiality determinations, covering internal stakeholders (leadership, employees, board) and external stakeholders (investors, customers, suppliers, communities, NGOs).
3. Materiality Documentation for Assurance
   Preparation of the methodology documentation that auditors require to verify your double materiality assessment, including scoring criteria, threshold rationale, stakeholder engagement evidence, and the decision log for topic inclusion and exclusion.
4. Dual-Framework Materiality (CSRD + UK SRS)
   For companies reporting under both CSRD and UK SRS, a consultant manages the relationship between ESRS double materiality and ISSB financial materiality, ensuring both assessments are conducted efficiently and their results are coherent.

Who Should Hire One?

Any company in scope of CSRD that needs to conduct a double materiality assessment. Companies approaching their first ESRS reporting year (the DMA must be completed before reporting can begin). Organisations already in CSRD scope that need to refresh their initial assessment. Companies reporting under both CSRD and UK SRS that need to manage dual materiality approaches.

How Engagements Typically Work

A double materiality assessment typically takes 8-16 weeks, depending on the complexity of your value chain and the number of stakeholders to engage. The process follows a structured sequence: universe mapping, impact and financial analysis, stakeholder engagement (usually 3-4 weeks including survey design, fieldwork, and analysis), threshold setting, and documentation. The output directly feeds into your CSRD reporting scope and your sustainability strategy priorities.

Ready to Hire?

Finding the right double materiality consultant shouldn't take months. Use Leafr's project scoping assistant to get matched with vetted, independent specialists who have delivered exactly this kind of work. Most clients are matched within 48 hours.