Free Double Materiality Assessment Template (Excel)
IRO list by ESRS topic, impact and financial scoring and a ready-made materiality matrix. Built on the revised ESRS (2026) and on the same scales as Materiality Master.
Direct download, no sign-up. For Microsoft Excel 2019 or later (incl. Microsoft 365) and LibreOffice Calc.
What's inside the template
From the ESRS topic list to a materiality matrix you can explain, in one file.
IRO list by ESRS topic
All 31 sub-topics of ESRS 1 Appendix A pre-filled, with drop-downs for materiality, impact, status, value chain and time horizon.
Impact and financial scoring
Scale, scope, reversibility and probability on 0–5 scales. The impact and financial scores calculate themselves.
Materiality matrix
Each ESRS topic plotted by its highest impact and financial score, with your thresholds drawn in.
Scales you can justify
Every level and formula documented, thresholds you can change, and a justification column for each score.
How to use it
Four steps, one row per impact, risk or opportunity.
List your IROs
Name the impacts, risks and opportunities under each sub-topic. Copy a row for every further IRO.
Classify them
Impact materiality (negative or positive) or financial materiality (risk or opportunity), actual or potential.
Score them
Rate scale, scope and reversibility from 0 to 5, pick the probability and write down why.
Read the matrix
Topics above a threshold are material. They decide which ESRS disclosures you report.
Outgrown the spreadsheet? You still don't need an ESG suite
Most companies run their first double materiality assessment in Excel or with a consultant. The usual next step is an all-in-one ESG platform, with a large licence and an implementation project. Materiality Master does one thing: the double materiality assessment, focused and affordable.
From €449 per month or €2,499 per year, unlimited users, no implementation project.
See plans and pricing- The same ESRS topics, scales and scores as this template
- Stakeholder surveys linked to individual IROs
- An AI agent that drafts IROs from your documents
- Access rights per topic, comments and a full audit trail
- The ESRS datapoints of your material topics
- IRO-1 documentation and Excel export for your report
From the spreadsheet into the app
What you worked out in the template carries over 1:1 into Materiality Master.
Create a free account
Sign up and start an assessment on the revised ESRS: the same nine topics and 31 sub-topics as the template.
Import your IROs
Save the IROs sheet as CSV UTF-8 and upload it under Settings → Import IROs. The columns already have the names the app expects.
Add what Excel can't
Invite colleagues and stakeholders, let the AI agent suggest missing IROs, and export the matrix and IRO-1 documentation.
Guides to go with the template
- Double Materiality Assessment Example: Step-by-Step (2026)
- Materiality Assessment Questionnaire: Template (2026)
- Materiality Matrix under the Revised ESRS: Still Required? (2026)
- Materiality Thresholds: How to Set Them in Your DMA (2026)
- Materiality Assessment Tools: Why Software Beats Excel (2026)
- Double Materiality Assessment: Software vs. Consultants (Costs 2026)
Frequently asked questions
About the template and the step into Materiality Master.
Start in Excel, finish audit-ready
Download the template for your first pass. When you need stakeholders, an audit trail and documentation, continue in Materiality Master.