CSRD Double Materiality Screener
Nordhavn Packaging Group A/S: 6 of 10 ESRS topics are material (E1, E4, E5, S1, S2, G1); 27 of 61 required disclosure requirements are not fully covered (21 not disclosed, 6 partial) and S3 has not been assessed.
The only datapoint supplied for GOV-3 is marked not disclosed. Required because ESRS 2 general disclosures apply whatever the materiality outcome.
Method1Double materiality per ESRS 1 chapter 3: a sustainability matter is material if it is material from the impact perspective, the financial perspective or both (section 3.3).
2Impact materiality (section 3.4): severity is the average of components of scale, scope and irremediability for negative impacts, and of scale and scope for positive impacts; potential impacts are multiplied by likelihood (1 to 5 scores divided by 5). Threshold 3.
| Standard | Disclosure requirement | Short title |
|---|---|---|
| ESRS 2 | GOV-3 | Integration of sustainability performance in incentive schemes |
| ESRS 2 | GOV-5 | Risk management and internal controls over sustainability reporting |
| E1 | E1-1 | Transition plan for climate change mitigation |
Topic assessment table (impact and financial scores), plus disclosed datapoints
Materiality matrix, required ESRS standards and disclosure gaps (Disclosure gap list (CSV), Materiality matrix (CSV), Materiality matrix chart (SVG))
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