{"id":16214,"date":"2025-06-19T16:02:23","date_gmt":"2025-06-19T14:02:23","guid":{"rendered":"https:\/\/ginesis-finance.com\/blog\/non-categorise\/csrd-double-materiality-a-new-pivot-in-the-transformation-of-the-finance-function\/"},"modified":"2025-10-30T10:04:30","modified_gmt":"2025-10-30T09:04:30","slug":"csrd-double-materiality-a-new-pivot-in-the-transformation-of-the-finance-function","status":"publish","type":"post","link":"https:\/\/ginesis-finance.com\/en\/blog\/sustainability-and-csr\/csrd-double-materiality-a-new-pivot-in-the-transformation-of-the-finance-function\/","title":{"rendered":"CSRD Double Materiality: A New Pivot in the Transformation of the Finance Function"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16214\" class=\"elementor elementor-16214 elementor-14268\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8155d4 e-con-full e-flex e-con e-parent\" data-id=\"d8155d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41e097e elementor-widget elementor-widget-text-editor\" data-id=\"41e097e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The <\/span><b>CSRD<\/b><span style=\"font-weight: 400;\"> (Corporate Sustainability Reporting Directive) came into effect on January 1, 2024, for companies already subject to the NFRD. Starting with fiscal year <\/span><b>2025<\/b><span style=\"font-weight: 400;\">, more than 50,000 European organizations will publish a <\/span><b>sustainability report<\/b><span style=\"font-weight: 400;\"> in compliance with the <\/span><b>ESRS<\/b><span style=\"font-weight: 400;\">, the new <\/span><b>continental reporting standard<\/b><span style=\"font-weight: 400;\">. <\/span><\/p><p><span style=\"font-weight: 400;\">At the heart of this framework lies the <\/span><b>concept<\/b><span style=\"font-weight: 400;\"> of <\/span><b>CSRD double materiality<\/b><span style=\"font-weight: 400;\">, which combines impact materiality and financial materiality to deliver comprehensive <\/span><b>sustainability information<\/b><span style=\"font-weight: 400;\">. <\/span><\/p><p><span style=\"font-weight: 400;\">For finance departments, this is not a regulatory burden but a strategic turning point that redefines performance management and long-term value creation by fully integrating the <\/span><b>environmental, social, and governance<\/b><span style=\"font-weight: 400;\"> dimensions.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h2><span style=\"font-weight: 800;\">Understanding double materiality: beyond compliance<\/span><\/h2><h3><b>Definition and regulatory origin<\/b><\/h3><p><span style=\"font-weight: 400;\">Introduced in 2019 by the NFRD and reinforced by the CSRD, double materiality requires companies to assess each issue from two perspectives:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Its <\/span><b>environmental, social, and societal impact<\/b><span style=\"font-weight: 400;\"> \u2014 impact materiality;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The risks and opportunities that this issue presents for financial performance \u2014 financial materiality. (<\/span><a href=\"https:\/\/goodwill-management.com\/goodnews\/csrd-tout-savoir-double-materialite\/\"><span style=\"font-weight: 400;\">Goodwill-management<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In May 2024, <\/span><b>EFRAG<\/b><span style=\"font-weight: 400;\"> published the <\/span><b>IG 1 Materiality Assessment<\/b><span style=\"font-weight: 400;\"> guide to help CFOs structure the process in line with <\/span><b>ESRS standards<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG+IG+1+Materiality+Assessment+May+2024.pdf\"><span style=\"font-weight: 400;\">EFRAG<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><h3><b>The two dimensions, one decision-making lens<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impact materiality<\/b><span style=\"font-weight: 400;\">: measures the positive or negative effects of the company on climate, biodiversity, pollution, employees, customers, and communities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial materiality<\/b><span style=\"font-weight: 400;\">: assesses how these same ESG factors influence cash flows, cost of capital, or asset valuation.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The intersection of these perspectives within a <\/span><b>double materiality matrix<\/b><span style=\"font-weight: 400;\"> highlights priority issues and helps allocate resources effectively.<\/span><\/p><p><span style=\"font-weight: 400;\">Such an <\/span><b>analysis<\/b><span style=\"font-weight: 400;\"> is only meaningful if it addresses both the <\/span><b>environment<\/b><span style=\"font-weight: 400;\"> and <\/span><b>society<\/b><span style=\"font-weight: 400;\"> simultaneously, revealing systemic issues that affect performance.<\/span><\/p><h3><b>Why CFOs must take ownership<\/b><\/h3><p><span style=\"font-weight: 400;\">The CSRD positions the CFO as the conductor of <\/span><b>non-financial reporting<\/b><span style=\"font-weight: 400;\">: collecting reliable data, integrating it into the ERP\/EPM system, linking it with IFRS accounts, and overseeing sustainability audits. Finance departments thus have a <\/span><b>unified dashboard<\/b><span style=\"font-weight: 400;\"> combining P&amp;L, cash flow, and ESG indicators.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h2><span style=\"font-weight: 800;\">A new management tool for finance departments<\/span><\/h2><h3><b>The double materiality matrix as a decision-making tool<\/b><\/h3><p><span style=\"font-weight: 400;\">Beyond regulatory compliance, the matrix enables companies to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Test<\/b><span style=\"font-weight: 400;\"> scenarios (carbon price increase, regulatory changes, resource scarcity);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Align <\/span><b>CAPEX and OPEX<\/b><span style=\"font-weight: 400;\"> with high-impact priorities;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Define integrated KPIs (ROCE adjusted for carbon cost, margin linked to sustainable revenues, etc.).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"> <\/span><\/p><h3><b>Integration into KPIs and dashboards<\/b><\/h3><p><span style=\"font-weight: 400;\">Next-generation EPM solutions link <\/span><b>materiality indicators<\/b><span style=\"font-weight: 400;\"> with <\/span><b>financial reporting:<\/b><span style=\"font-weight: 400;\"> for instance, an improved DSO can be correlated with supplier ethics scores.<\/span><\/p><p><span style=\"font-weight: 400;\">The result: <\/span><b>real-time management<\/b><span style=\"font-weight: 400;\"> of both economic and sustainable performance, consolidated within the annual <\/span><b>sustainability report<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h3><b>Use case: a major energy group<\/b><\/h3><p><span style=\"font-weight: 400;\">In 2024, a CAC 40 energy company identified <\/span><b>electrical network security<\/b><span style=\"font-weight: 400;\"> as one of its \u201cdoubly material\u201d issues. By integrating this risk into its maintenance budget, the group reduced critical incidents by 15% and gained 30 basis points on its green debt cost.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h2><span style=\"font-weight: 800;\">Organizational impacts and governance<\/span><\/h2><h3><b>Evolving role of the CFO and collaboration with CSR<\/b><\/h3><p><span style=\"font-weight: 400;\">The CFO becomes a Chief Value Officer (CVO), coordinating CSR, procurement, risk, and IT to ensure data reliability, prioritize issues, and translate externalities into financial impacts. The entire value chain, from upstream <\/span><b>operations<\/b><span style=\"font-weight: 400;\"> to the end customer, is covered.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h3><b>New processes and upskilling<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ESG data governance<\/b><span style=\"font-weight: 400;\"> within the accounting framework.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Audit workflows:<\/b><span style=\"font-weight: 400;\"> the CSRD requires limited, then reasonable assurance by an independent auditor (OTI).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Upskilling<\/b><span style=\"font-weight: 400;\"> of finance teams: understanding ESRS, climate scenarios, and long-term value modeling.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Bpifrance emphasizes that these initiatives strengthen CSR culture and competitiveness, even for fast-growing mid-sized firms. (<\/span><a href=\"https:\/\/bigmedia.bpifrance.fr\/nos-dossiers\/la-double-materialite-csrd-un-concept-au-service-de-la-rse\"><span style=\"font-weight: 400;\">Bpifrance Big Media<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h3><b>Governance challenges and greater accountability<\/b><\/h3><p><span style=\"font-weight: 400;\">Boards of directors must now approve both <\/span><b>financial and impact materiality<\/b><span style=\"font-weight: 400;\"> assessments; investors demand quantified objectives and aligned variable remuneration. A dedicated Finance\u2013Sustainability committee is increasingly common to monitor implementation.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h2><span style=\"font-weight: 800;\">Long-term value creation and investor relations<\/span><\/h2><h3><b>Financial valuation: transparency and risk reduction<\/b><\/h3><p><span style=\"font-weight: 400;\">The greater the transparency, the lower the <\/span><b>risk premium<\/b><span style=\"font-weight: 400;\">: a 2024 Deloitte study shows that companies anticipating double materiality report a <\/span><b>weighted average cost of capital<\/b><span style=\"font-weight: 400;\"> (WACC) that is 40 basis points lower. (<\/span><a href=\"https:\/\/dart.deloitte.com\/USDART\/home\/publications\/deloitte\/heads-up\/2024\/csrd-esrs-double-materiality-assessment\"><span style=\"font-weight: 400;\">DART<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><h3><b>Stakeholder dialogue and ESG credibility<\/b><\/h3><p><span style=\"font-weight: 400;\">SaaS tools facilitate data traceability (Scopes 1\u20133, human rights, taxation) and enable ad hoc reporting to rating agencies, thereby strengthening trust.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><h3><b>CSRD as a source of strategic differentiation<\/b><\/h3><p><span style=\"font-weight: 400;\">Companies capable of demonstrating a <\/span><b>positive correlation<\/b><span style=\"font-weight: 400;\"> between ESG performance and financial performance stand out in tenders and access to green bonds. They turn an obligation into a <\/span><b>sustainable competitive advantage<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\"> <\/span><\/p><blockquote><p><b>Ginesis Finance<\/b><span style=\"font-weight: 400;\"> supports finance departments of CAC 40 and SBF 120 companies in implementing double materiality matrices, configuring ESRS in EPM tools, and managing the associated change process. Our approach combines regulatory expertise, financial modeling, and project management for reporting that is both reliable and truly strategic.<\/span><\/p><\/blockquote><h2><span style=\"font-weight: 800;\">Conclusion and next steps<\/span><\/h2><p><br \/><span style=\"font-weight: 400;\">The <\/span><b>CSRD double materiality<\/b><span style=\"font-weight: 400;\"> shifts the finance function from compliance control to <\/span><b>integrated value creation<\/b><span style=\"font-weight: 400;\">. By structuring data governance, revising KPIs, and aligning investments, CFOs can turn a regulatory requirement into a <\/span><b>strategic lever:<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Map<\/b><span style=\"font-weight: 400;\"> ESG-financial impacts, risks, and opportunities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Build<\/b><span style=\"font-weight: 400;\"> a structured double materiality matrix.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Integrate<\/b><span style=\"font-weight: 400;\"> these issues into budgeting processes and dashboards.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Train<\/b><span style=\"font-weight: 400;\"> teams and establish a Finance\u2013Sustainability governance committee.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Communicate<\/b><span style=\"font-weight: 400;\"> transparently with investors and stakeholders.<\/span><\/li><\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Double materiality is no longer a constraint: it is a strategic lever for finance departments ready to drive future performance.<\/p>\n","protected":false},"author":2,"featured_media":14270,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[359],"tags":[],"class_list":["post-16214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-and-csr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD double materiality: the new lever for finance departments<\/title>\n<meta name=\"description\" content=\"Understanding how double materiality transforms the 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