Assess your climate-related physical and transition risk, and determine what's material under your reporting standard. Double materiality adds impact materiality to single (financial) materiality. Choose the standard you report under.
IFRS S2
Single (financial) materiality · resilience
How climate-related risks affect your enterprise value. Produces the multi-scenario climate resilience report — screening-level support for the resilience analysis IFRS S2 (and CSRD) call for.
CSRD / ESRS
Double materiality
Financial materiality plus impact materiality across all ten ESRS topics, plotted on the double-materiality matrix.
Which version of ESRS do you report under?
All three apply to FY2026 and you must state which you used — but only ESRS (2026) can be selected here; see the note under the others. It sets the topic names in your report. You can leave this until later.
ESRS (2026)
The revised standards in full. Required from FY2027.
ESRS (2023) with reliefs
The 2023 standards plus the reliefs the new act permits.
Not yet available in ThemisIQ.
ESRS (2023)
As last amended by Del. Reg. (EU) 2025/1416.
Not yet available in ThemisIQ.
Prefer not to state yet
Recorded as "not stated". Topic names fall back to the platform defaults.