Double Materiality Assessment (DMA): The first and most important CSRD component for the logistics sector
For (larger) logistics companies, the time to act is now. The Corporate Sustainability Reporting Directive (CSRD) mandates organizations to submit comprehensive sustainability reports alongside their financial statements, with the first deadlines already set for 2025. The CSRD reporting process must begin immediately, with the first and foremost step being the completion of your Double Materiality Assessment (DMA), the basis of CSRD reporting. To kick-start your CSRD journey, together with Crowe Peak, we offer you a six-step guide to facilitate a CSRD-compliant DMA. Download the guide Double Materiality Assessment in 6 Steps!
Who needs to report in 2025?
In most cases, a company is required to report under the CSRD if it meets at least two of the following three criteria:
- More than 250 employees
- Revenue > €50 million
- Total assets > €25 million
However, there are exceptions, such as in cases of international structures or parent-subsidiary relationships. Crowe Peak is happy to assist you.
Who needs to report in 2026?
Listed small and medium-sized enterprises. While you might think you have more time, early preparation is crucial to establish data systems, data governance and prioritize your material topics and initiatives.
CSRD and the double materiality assessment
Conducting a Double Materiality Assessment (DMA) is a critical first step to comply with CSRD and integrate sustainability goals into your business strategy. The DMA looks at two key perspectives:
- Impact Materiality: This examines how your logistics operations impact society, the environment, and the economy. This includes factors like carbon emissions, fuel consumption, waste management, and the effect of your supply chain and transportation networks on local communities.
- Financial Materiality: This focuses on how external factors, such as climate change, new regulations, or supply chain disruptions, could affect your company’s financial performance by creating certain risks and opportunities.
As part of the DMA, you will have to identify main actors in your value chain and map them to your business activities, engage with your stakeholders to understand how they are impacted by your operations, identify your potentially material topics and define IROs (Impacts, Risks, and Opportunities), that would reflect impacts that your company creates on the external environment and the external risks and opportunities that could affect your financial outcomes and are connected with certain ESG topics. For example, risk of not meeting carbon reduction targets, inability to obtain funding, mitigating empty miles, investing in “green” fleet and fuels and also in health and well-being of drivers are some indicative examples of sustainable IROs. Identifying and managing these (disruptive) factors will help your organization to mitigate environmental, financial and compliance risks tied to emerging sustainability regulations.
Want to know more? Download Double Materiality Assessment in 6 Steps
Your path to CSRD compliance does not need to be overcomplicated. Download the Double Materiality Assessment in 6 Steps, designed specifically for logistics companies. From stakeholder engagement and value chain to defining IROs and validating material topics, this guide will help you to prepare DMA that will meet CSRD requirements and will also provide strategic insights for your sustainability journey.
Download the guide [link] or contact Crowe Peak for expert advice and tailored solutions to achieve your CSRD goals. Crowe Peak not only offers experienced consultants and specialized accountants for customized advice but also software solutions that streamline data collection, organization, and reporting.