August 2025
Double Materiality is Changing: Highlighting New Revisions from EFRAG
How Is Double Materiality Changing Under the EU’s Omnibus Package?
EFRAG has proposed significant revisions to the double materiality assessment (DMA) as part of efforts to simplify and streamline the European Sustainability Reporting Standards (ESRS).
Key Context
In response to the European Commission’s Omnibus Package, EFRAG released ESRS Exposure Drafts that propose adjustments to the double materiality approach. These revisions are intended to address concerns raised by companies about the complexity and practicality of DMA in its current form. The Exposure Drafts are open for public consultation through 29 September 2025, providing stakeholders with an opportunity to shape how double materiality will be applied in practice.
What You’ll Learn
This Issue Brief provides an overview of the proposed revisions to the double materiality assessment and identifies where changes can be found in the ESRS 1 Exposure Draft. You’ll learn how the revisions aim to make DMA more workable for companies while preserving its role in enhancing accountability and transparency. The brief also highlights why stakeholder feedback is crucial in refining the framework, offering insights to help companies and interested parties navigate and respond effectively during the consultation period.
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