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 — 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.