Guidelines for double materiality analysis

Together with the Municipal utility network ASEW (Working Group for Economical Energy and Water Utilisation) we supported over 60 municipal utilities in carrying out a double materiality analysis. Based on the individual double materiality analyses of the participating municipal utilities, we compiled combined industry results and analysed more than 25 value chains in 9 clusters:

• Energy conversion to electricity and heat from various fossil (natural gas, coal, uranium, etc.) and non-fossil sources (photovoltaics, wind, water)
• Gas supply of natural gas and biogas
• Water supply with a focus on drinking water extraction, treatment and supply
• Telecommunications services for radio and fibre optic networks
• Mobility services both in the context of public transport and individual sharing offers and charging station infrastructure
• Pool operations of outdoor and indoor swimming pools
• Property-related services in the area of letting and leasing as well as car park management
• Waste disposal services in particular the operation of small landfills and recycling plants
• Consultancy service in the context of energy consulting

Both the regulatory background and requirements for a double materiality analysis as well as the approach and results of the municipal utilities were summarised in individual guidelines. Parts 1 to 3 deal with the basics of the ESRS and the requirements for the double materiality analysis, while Parts 4 and 5 deal with the implementation of the double materiality analysis in the sector project and the sector results.

Note: As of 26 August 2025, the contents were developed on the basis of the CSRD and ESRS before the changes brought about by Omnibus Regulations I and II. Changes resulting from a simplification of the ESRS or a shift in the scope of application have not been taken into account.

Contents

• CSRD Deepdive - Part I of the double materiality analysis guide
• ESRS Deepdive - Part II of the double materiality analysis guide
• DWA Deepdive - Part III of the double materiality analysis guide
• DWA Deepdive methodology - Part IV of the double materiality analysis guide
• The industry results - Part V of the double materiality analysis guide

CSRD Deepdive - Part I of the double materiality analysis guide

This guide sheds light on the background to the creation of the Corporate Sustainability Reporting Directive (CSRD) and shows what the CSRD is all about as well as when which companies are affected by the reporting obligation. In addition, initial opinions on how to proceed in practice are presented.

The guide is available free of charge at this link.

ESRS Deepdive - Part II of the double materiality analysis guide

This guide outlines the content and requirements of the European Sustainability Reporting Standards (ESRS) for sustainability reporting and clarifies questions such as: What are the ESRS? What are the general and topic-specific standards about? Where can I find the most important information?

The guide is available free of charge at this link.

DWA Deepdive - Part III of the double materiality analysis guide

This guide focusses on the requirements for a double materiality analysis. It deals with both the ESRS and the additional support provided by EFRAG. It thus lays the foundations for the following guideline on methodological implementation in the group project.

The guide is available free of charge at this link.

DWA Deepdive methodology - Part IV of the double materiality analysis guide

In this guide, we present the methodology behind the group project and how the requirements of the ESRS were met. Among other things, we show how value chains were designed, which impacts, risks and opportunities were assessed, which orientation questions were used to answer them and how threshold values were set.

The guide is available free of charge at this link.

The industry results - Part V of the double materiality analysis guide

The final guide shows the industry results of the more than 60 participating municipal utilities. It summarises the key findings of the impacts, risks and opportunities and thus shows the key messages. You can request the corresponding central Excel tool from us by e-mail.

The free guide can be accessed via this link.

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