GRI Certified Double Materiality under the ESRS

Why This Course Exists

Many ESRS courses explain what double materiality is.
Very few prepare you for the moment when your conclusions are challenged.

Under the ESRS, double materiality is not a theoretical exercise. It determines:

• Where capital and management attention are allocated
• Which risks are addressed — and which are accepted
• How credible your sustainability strategy is to stakeholders

This course exists for professionals who need to make materiality decisions that are defensible, decision-useful, and value-creating — not just documented.

You will not simply understand double materiality.
You will leave knowing which decisions to take, why they matter, and how to justify them.

This programme focuses on decision-useful double materiality, not box-ticking. It is designed for professionals who want to:

• • Avoid over-reporting and unfocused disclosure
  • Concentrate resources where impact, risk, and opportunity create real value
  • Produce a credible, defensible materiality outcome that stands up to scrutiny
  • Translate ESRS requirements into clear, prioritised next steps

Materiality here is treated for what it really is:
a decision-making filter with strategic consequences.

We start where ESRS starts: the value chain.
By grounding double materiality in upstream, own operations, and downstream activities, this course shows you how to:

• Identify where actual and potential impacts truly occur
• Distinguish exposure from leverage
• Avoid generic, organisation-centric shortcuts
• Make prioritisation decisions you can explain, evidence, and defend

This ensures your materiality assessment is not only ESRS-aligned — but robust under audit, assurance, and board-level scrutiny.

Materiality is not an output. It is a decision-making filter.

You will learn how to:

• Apply severity and likelihood logic correctly
• Prioritise when data, time, or resources are constrained
• Use OECD-aligned reasoning to justify focus areas
• Explain why something is material — not just that it is

This is critical for:

• Management buy-in
• Auditor confidence
• Investor credibility

✔️ ESRS double materiality principles
✔️ Impact, risk, and opportunity logic
✔️ Severity & likelihood assessment
✔️ Value-chain-based prioritisation
✔️ Avoiding over-reporting
✔️ Building a defensible materiality narrative
✔️ Linking outcomes to governance, strategy, and disclosures

This course gives you clarity, structure, and direction — before you invest time and money in implementation.

This course is ideal for:

• Sustainability & ESG professionals
• CSRD / ESRS leads
• Consultants supporting first-time reporters
• Internal audit, risk, and compliance teams
• Professionals preparing for GRI Certification

Especially valuable if you are:

• A first-time ESRS reporter
• Revisiting materiality after an initial weak assessment
• Preparing for external assurance
• Trying to align sustainability with business strategy

Why Learn with FBRH

This course is delivered by one of the first GRI Certified Training Providers,
with over two decades of experience helping organisations:

• Navigate complex sustainability requirements
• Avoid unnecessary reporting burden
• Focus on value-creating disclosures
• Build trusted, high-quality reports

Our approach is consistently praised for being:

✔️ Practical
✔️ Structured
✔️ Honest
✔️ Action-oriented

We don’t just teach standards. We teach how to use them.

Certification & Recognition

• This is a GRI and CPD Certified Course
• Contributes toward preparation for GRI Certification
• Includes structured learning aligned with ESRS expectations
• Recognised globally by sustainability professionals and employers

What You Will Be Able to Do After This Course

By the end of the course, you will be able to:

• Conduct a value-chain-based double materiality assessment
• Prioritise impacts, risks, and opportunities with confidence
• Defend your materiality outcomes to stakeholders and auditors
• Avoid over-reporting and misalignment
• Clearly identify next steps for implementation

A properly constructed double materiality matrix does more than identify topics.

It shows where a company should act, why those decisions are justified, and how they create value.

By mapping impacts, risks, and opportunities across the value chain, this approach helps organisations focus effort where it matters most, avoid unfocused reporting, and take decisions they can confidently defend.

When done properly, double materiality becomes a strategic tool — guiding short-, medium-, and long-term action that creates competitive advantage, builds stakeholder trust, and delivers value for the business, society, and the planet.

Ready to Bring Clarity to Double Materiality?

If you want certainty, structure, and a clear plan of action —
this course is your starting point.

Enroll now and move from materiality confusion to materiality confidence.