Learn more about Code Gaia's "ESRS light" scope

Implementing the double materiality analysis step by step with Code Gaia

with 50% less effort compared to conventional consulting packages.
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In 4 steps through the
process of double materiality

1
Stakeholder identification
Identify and record the relevant stakeholders in a simple and structured way with our Code Gaia software.
2
Stakeholder
Engagement
Use our software and templates to conduct stakeholder surveys and collect the results in one place.
3
Identification & assessment of impacts
Identify, record and evaluate the impacts on the sustainability aspects of the ESRS that are relevant to your company.
4
Identification and assessment of opportunities and risks
Identify, record and evaluate the financial risks and opportunities relevant to your company.

Über 350 Kunden aus 18 verschiedenen Branchen vertrauen uns

Get an insight into our materiality module

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How Code Gaia supports the analysis of double materiality

Integrated workflows

Digitally supported workflow that does not need to be shared with external tools. This is how you protect your sensitive data.

Decentralized data collection

Intelligent questionnaires and delegation, deadline and project management functions enable simplified and decentralized data collection.
The Code Gaia methodology has been tried and tested in practice.
Stefanie Höpler
Senior Sustainability Specialist Code Gaia

Personal support

You and your team will be guided step by step through the double materiality analysis.
We also offer accompanying workshops on request.

Help with regulatory issues

Instructions in the software and free content from the Code Gaia Academy help you navigate through the double materiality analysis.

ESRS-compliant

Document the entire process and its results directly and ESRS-compliant in our software.

The methodology behind our MODULE on double materiality

Our white paper "The Code Gaia Approach to Double Materiality under the ESRS" presents a working, field-tested approach to the concept of double materiality. It provides the practical and theoretical basis for how double materiality is integrated into our software.  
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Insight into our module on dual materiality

Double materiality analysis,
Step 1: Stakeholders

Identify and record the relevant stakeholders in a stakeholder list. Document your  Stakeholder survey and compare the results.

Double materiality analysis,
Step 2: Impacts

Create a freely editable list of your own impacts on the sustainability aspects of the ESRS.

Double materiality analysis,
Step 3:
Risks & opportunities

Create a list of the financial risks and opportunities (IROs) relevant to your company.
Then visualize the result of the double materiality analysis and define the scope of the ESRS report based on the material and immaterial topics.

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What our customers say

The sustainability experts at Code Gaia did a great job of guiding us through the double materiality analysis in a step-by-step and easy-to-understand manner.
Lutz Hammer, Managing Director of RECKLI GmbH
Find out more about the practical implementation of DW

Basic webinar
on the double materiality analysis

In our webinar, we present the most important steps in the double materiality analysis and show how to implement it effectively with Code Gaia. Among other things, we explain how to identify relevant stakeholders and topics, explain the  access to the software and present the framework for the double materiality analysis.
Watch the webinar in Code Gaia Community

Get started right away!

Request a demo
Theresa Zöckler
Your contact person

More references

Why Code Gaia?

Personal support

Right from the start, you will be assigned dedicated contact persons who will guide you step by step through the entire process. Our certified sustainability experts will support you with in-depth topics.

AI-supported software

Benefit from maximum time savings thanks to AI workflows, such as the automatic reading of invoices to create the carbon footprint or text suggestions for information in the report version tailored to your company.

Step by step process

Code Gaia accompanies you on the path from status quo analysis to sustainability transformation that really convinces stakeholders.

Methodological excellence

Our easy-to-understand methodology is supported by experts and has already been tested and certified in several real-life use cases.
Code Gaia works with the most important international standards for medium-sized companies.

Our learning resources on dual materiality

FAQ

Here you will find frequently asked questions about our product.
a person's hand kneading dough

We bake the world a little bit better – sustainability and CSRD at Gustavo Gusto

13. March 2025
Eine Betonkante im Licht und Schatten

How to easily implement a double materiality analysis

15. May 2024
Weiße Nebelwolke vor schwarzem Hintergrund

8 myths about double materiality

10. April 2024
Lichtdurchfluteter Wald

The first step in the dual materiality analysis: identifying and involving stakeholders

7. March 2024
To the blog

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Code Gaia Academy

Get access to helpful webinar recordings, guides and stay informed about events and software updates on our community platform. You can also discover first-class content on CSRD, climate and the world of ESG management.
To the Academy

Get started now with the double materiality analysis!

Want to get to know us?
Arrange a meeting
Theresa Zöckler
Your contact person

Newsletter

Stay informed about Code Gaia webinars, product updates, events and more.

Because real orientation must be tangible

Request a print version of our ESRS timetable now

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Just one more step

After completing the form, you will automatically receive a link to the product tour by e-mail.

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