Refreshing Your Double Materiality Assessment

Assurance

Refreshing Your Double Materiality Assessment: Update Your DMA Without Starting from Scratch (EU-Focus)

Thus, Jul 23, 2026 2:00 PM CET

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Your first Double Materiality Assessment was a project. The second is a process. Under the ESRS, organizations are expected to periodically review their DMA and update it when significant changes occur.

Join us to learn how to efficiently refresh and maintain your DMA for future reporting cycles without starting from scratch. We’ll cover EFRAG’s latest guidance, what changes to monitor, how to build a “live” DMA, and where AI can help reduce effort while ensuring human judgment remains at the center of decision-making.

Key takeaways:

  • What is required for ongoing DMA reporting to CSRD?​

  • What to focus on in a DMA refresh?​

  • How to use AI to reduce the workload and focus on what matters​

  • How to build a live DMA for ongoing monitoring