With the CSRD (Corporate Sustainability Reporting Directive), conducting a Double Materiality Assessment is not just a best practice – it’s a regulatory requirement. And because your CSRD report must be auditable, Materiality Master includes a built-in audit trail to support full transparency and traceability.
1. What Is the Audit Trail?
The audit trail logs every change made within your preferred double materiality assessment software, showing:
- Who made the change
- When it was made (with timestamps)
- What exactly was changed
This allows auditors, compliance teams, and internal stakeholders to review the entire assessment process with full confidence.
2. How to Access the Audit Trail
- Open your assessment.
- Click the settings icon (next to the assessment name).
- Select “Audit Trail” from the menu.
You’ll see a chronological list of all changes, which can be collapsed or expanded for easier navigation.
3. Details You Can Track
The log shows specific updates like:
- Creation of a new impact, risk, or opportunity (IRO) with its unique ID
- Changes to fields like impact type, value chain stage, time horizon, scale, and probability
- Previous values vs. new values
- Comments by other assessment users or stakeholders
- Adding or changing labels
Each entry links directly to the relevant IRO for quick review.
4. Real-Time Tracking for Full Transparency
Changes appear in real time, so you don’t need to wait for syncing or logs. Whether you’re preparing for an external audit or reviewing internal progress, the audit trail gives you an accurate, timestamped history of every change.
By using the audit log in Materiality Master, you ensure your assessment is compliant, auditable, and credibly documented – ready for both financial and sustainability auditors.
