In short: The revised ESRS 2026 simplify the topic tree for the double materiality assessment: there are only two levels (topic and sub-topic), sub-sub-topics are removed, and workers in the value chain (S2) are merged into own workforce (S1). New assessments in Materiality Master use ESRS 2026 by default. Existing ESRS 2023 assessments stay unchanged and can be converted into a 2026 copy with one click.
1. What changes for your DMA
| ESRS 2023 | ESRS 2026 (revised) | |
|---|---|---|
| Levels of the topic tree | Topic, sub-topic, sub-sub-topic | Topic, sub-topic |
| Workers in the value chain | Own topic S2 | Part of S1 |
S2 is still a reporting standard. In the datapoints mapping (see section 5), S2 datapoints are derived from your S1 IROs that relate to the value chain.
More on the revised ESRS: Double materiality assessment under the revised ESRS (2026) and the ESRS topics list 2026.
2. Choose the version for a new assessment
When you create an assessment, select the ESRS version:
- ESRS 2026 (revised): default
- ESRS 2023: if your reporting period still requires the original standard
The whole application follows the version of the assessment: the AI agent, the IRO tree, the forms, the materiality matrix, the Excel export, the datapoints mapping and the Claude integration (MCP).
3. Convert an existing ESRS 2023 assessment
- Go to your Dashboard.
- Open the menu on the assessment card.
- Select Duplicate & convert to ESRS 2026 and confirm.
What happens:
- A copy with the 2026 structure is created. The original stays unchanged.
- All IROs are moved to their new sub-topics. Nothing is merged away.
- Where the revised standard leaves the placement open, the IRO gets the label ESRS 2026: check placement. Filter by this label and decide where the IRO belongs. See Using labels.
After converting, you see how many IROs are marked for review.
4. Import an ESRS 2023 file
When you import IROs under Settings > Import IROs into a 2026 assessment and your file still uses the old structure, tick This file still uses the ESRS 2023 topic structure. The IROs are then converted on import, and open placements are labelled for review.
5. Datapoints mapping
The datapoints mapping follows the version of your assessment and uses the revised ESRS 2026 datapoints for 2026 assessments.
FAQ
Do I have to convert my existing assessment?
That depends on which ESRS version your report applies. Converting is optional and creates a copy, so you can compare both versions. Agree the approach with your auditor.
Do I lose data when converting?
No. The original stays as it is, and in the copy all IROs, ratings and texts are kept and moved to the new sub-topics.
Why are some IROs marked "ESRS 2026: check placement"?
For a few sub-topics the revised standard does not clearly define where the content belongs. Materiality Master does not decide for you; it marks these IROs so you can place them yourself.
Why are some topic titles shortened in the IRO tree?
Some 2026 sub-topic titles are very long. The tree shows a short version; hover over it to see the full wording.
Can I still create ESRS 2023 assessments?
Yes. Select ESRS 2023 as the ESRS version when you create the assessment.