Excel reaches its limits
As soon as several colleagues rate in the same file, errors creep in. And nobody sees who changed what.
Materiality assessment
Double materiality, not as scary as it sounds
Import your existing assessment, set up your own method, align with your auditor. All in one place.
MaterialityDouble materiality 2025
7Impacts
0 material7 open
3Risks
0 material3 open
1Opportunities
0 material1 open
By topicBy sub-topic
3210
E1E2E3E4E5S1S2S3S4G1
Negative impactRiskChance
2,100 companies already use Code Gaia · No. 1 ESG software for SMEs
THE CHALLENGE
Does this sound familiar?
Done manually, the first double materiality assessment takes months: interviews in Word, ratings in the consultant’s Excel file. When the consulting contract ends, your assessment hangs on a single file, and every year the alignment starts from scratch.
Your method fits no template
Your own thresholds, a five-point scale with explanations, only two criteria for risks: rigid tools force you into their logic.
From the assessment to the data points
After the materiality assessment comes the next question: which ESRS disclosures are now relevant, and where is data missing?
THE SOLUTION
Built once, carried forward every year
You run your materiality assessment in Code Gaia with your own method, as a team and with insight for your auditor. So you develop it further every year instead of starting over.
HOW IT WORKS
How your materiality assessment works in Code Gaia
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Import an existing assessment or use the IRO library
Already done a DMA? Then upload your IRO list from Excel and keep working right away. Starting for the first time? Our IRO library helps with pre-written, industry-specific IROs from years of project experience.
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Set up your method
Work with the Code Gaia method under ESRS or set up your own, with your scales, thresholds and criteria. Leave fields you don’t need empty.
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Involve stakeholders through surveys
You create a separate survey link for each stakeholder group. The answers go straight to the linked impacts.
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Share ratings across the team
Assign ratings to your colleagues. The change history records who decided what and when.
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Align with your auditor
Your auditors get their own access and see the IRO collection, ratings and changes directly in the system.
WHY CODE GAIA
Why companies run their materiality assessment with Code Gaia
Companies already work with more than 100 of their own methodologies in Code Gaia.
01Proven
Proven blueprints that change when the rules change.
For your materiality assessmentOur proven process is built into the software, with ready-made methods for ESRS, ISO 14001 or EMAS in the same module.
02Time-saving
Automation and Kurt AI take over the tedious work.
For your materiality assessmentUpload an existing IRO list from Excel and keep working right away instead of starting over.
03Audit-proof
A complete trail behind every number.
For your materiality assessmentESRS reporting including the materiality assessment is audited to IDW PS 880, and your auditors see every rating and every change in their own access.
04Personal expertise
Sustainability experts support you in key decisions and through the audit.
For your materiality assessmentWith an onboarding workshop, guides and a dedicated contact person, you carry your assessment forward yourself, year after year.
REFERENCES
Proven on 50,000 impacts, risks and opportunities
“[…] which makes complex processes such as the double materiality assessment and CSRD reporting much easier.”
“[…] made the “monster” of CSRD reporting possible for us.”
“[…] not just good, intuitive […] software, but the whole team behind it.”
This is how users rate Code Gaia
Source: OMR Reviews · As of November 2026 (opens in a new tab) - 91 % Ease of use Category average: 91 %
- 96 % Customer support Category average: 95 %
- 93 % Meets requirements Category average: 92 %
- 93 % Ease of setup Category average: 91 %
CASE STUDY · CSRD Double materiality analysis & CSRD implementation at RECKLI RECKLI GmbH, a seasoned company in the field of architecture specializing in plastic molds for exposed concrete, employs around 130 staff at its headquarters in Herne (Germany) and operates five … Read case study
CASE STUDY · ESG Efficient sustainability in the financial sector at the Vienna Stock Exchange Wiener Börse AG acts as the central infrastructure provider in the region and opens the doors to the global financial markets. It combines the stock exchanges in Vienna and Prague. Since its … Read case study
CASE STUDY · ESG Sustainability management at Nabtesco: from compliance pressure to strategic management As a leading international manufacturer of precision gearboxes and an innovative partner to the automation industry, Nabtesco Europe increasingly sees sustainability as a strategic topic for the … Read case study
5× LeaderOMR Reviews Q4/26
IDW PS 880audited software
ISO/IEC 27001certified by DQS
TÜV RheinlandCCF methodology verified
GRISoftware & Tools Partner
CONNECTED MODULES
Your results flow into your report
CSRD / ESRS Your assessment sets the reporting scope, and its results are carried over into the ESRS report. CSRD / ESRS Reporting: VS (formerly VSME), DNK, GRI Your material topics also structure your voluntary report. Reporting: VS (formerly VSME), DNK, GRI ISO 14001 Assess your environmental aspects in the same module, with a ready-made method for ISO 14001. ISO 14001
FAQ
Frequently asked questions about the materiality assessment
What is a double materiality assessment?
The double materiality assessment (DMA) looks at sustainability topics from two directions: what impact a company has on the environment and society (impact materiality), and what risks and opportunities arise from this for the company (financial materiality). It is the basis of every report under the ESRS.
Do I need a materiality assessment for the VSME?
The VS does not require a full double materiality assessment. If you still want to prioritize your topics in a structured way, use the lean DMA Lite in Code Gaia.
Can I import an existing assessment from Excel?
Yes. Upload an IRO list from Excel to Code Gaia and develop your materiality assessment further there, even if it was originally created with a consultancy.
Can I use my own method and my own thresholds?
Yes. Alongside the certified and proven Code Gaia method under ESRS, you set up your own assessment logic: scales, thresholds and criteria. Many companies do not set thresholds company-wide but per topic. That can be modeled too.
Can auditors review directly in Code Gaia?
Yes. Your auditor gets their own access and sees the IRO collection, ratings and the change history.
Is the materiality assessment in Code Gaia audited?
Yes. Code Gaia’s modules for ESRS reporting including the materiality assessment have been audited according to the IDW PS 880 auditing standard. The audit covered, among other things, the completeness of topics under ESRS 1, stakeholder involvement and the consistency of the assessment of impacts, risks and opportunities.
BOOK A DEMO
In 30 minutes you will know how your materiality assessment works.
We go through your starting point and show you the process using your company as the example.
Would you like to become a partner or are you a consultancy? Please click here.