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DMA Service

Double Materiality Assessment — a first draft in two weeks, not three months.

The DMA is the first mandatory step in every CSRD report — and the one assurance scrutinises most closely: it decides what you report on at all. Classically it takes three months and costs €30,000–80,000. Here you get a methodologically grounded first draft to EFRAG IG1 in two weeks — guided personally by me, with a documented methodology that holds up in audit. EFRAG IG1 is EFRAG's official, legally non-binding implementation guidance that supports companies in the materiality assessment under the new ESRS (European Sustainability Reporting Standards).

Introductory price during the pilot phase. The first clients get the DMA first draft (Tier 1) for €1,500 instead of €3,000 — in exchange for feedback and permission to use the result (anonymised) as a case study.
The problem

The DMA is the most critical part of the CSRD report

It's mandatory, it comes first, and it decides what you report on at all. That's exactly why it's the most expensive and most audit-critical part — and the one where shortcuts are most costly.

The bottleneck

No material topics, no report. Classically the DMA ties up three months and dozens of workshops — before the actual reporting work even begins.

Assurance looks closely

ESRS 1 requires a documented, reproducible methodology: why these topics, why these scores? A DMA thrown together in a hurry doesn't survive that.

AI shortcuts are risky

Generic tools produce polished text but no auditable logic — down to invented paragraph citations. In audit, that shows.

Process

From your documents to the DMA in two weeks

A clear sequence with one checkpoint where you and your stakeholders decide.

Day 0–2
Source data
Annual report or company presentation, optionally an existing sustainability strategy. Setting the financial thresholds. Data protected — see AI Policy.
Day 3–9
Run & review
~92 ESRS sub-topics plus sector- and entity-specific topics assessed, IROs identified and scored on impact and financial materiality.
Day 9
Validation call
90 minutes: walk through the IRO long list and material topics together, fold in context.
Day 14
Handover
An Excel model with the full analysis plus a management summary.
Depth of the first draft

A specific, robustly scored first draft

The analytical depth is there from the start. What remains after handover is the alignment with your organisational context and your subject-matter owners — not the completion of an unfinished analysis.

The IROs are formulated specifically to your company: not "climate change from CO₂ emissions", but, for example, Scope 1 emissions from a particular production process at defined sites.

Will it hold up in audit?

Yes — because the methodology secures the work, not the language model

The scoring is not the output of a chatbot: it follows EFRAG IG1, is documented step by step — and is discussed with you before it stands. Framed with the eye of someone who has defended CSRD reports in front of auditors.

Automation & people

What the automation does — and what it doesn't

No fully automated report. The automation takes over the analytical routine and delivers a robust first draft. What it cannot do is judge the organisation-specific context — that needs you and your stakeholders. This very split is what makes the speed possible.

The automation
  • Context analysis from your documents
  • Screening of all ~92 ESRS sub-topics plus sector- and entity-specific topics
  • IRO identification — hits ~90% of the material IROs, specific to footprint and supply chains
  • Scoring of the IROs on IG1 logic (Scale, Scope, Remediability)
The human — you, your stakeholders & me
  • Discussing the scoring — there can be well-founded differing judgments
  • The last ~10%: organisation-specific context (history, stakeholders, chance) — not solvable through better tooling
  • Setting the financial thresholds
  • The judgment of your stakeholders and subject-matter owners

Across the whole process that leaves roughly 50–65% less effort — not because the automation does everything, but because it takes over the analytical routine while the judgment stays where it belongs: with your stakeholders and subject-matter owners.

The offer

Three tiers — start where you stand

The first draft is the backbone — and the part the introductory-price pilot covers. Tiers 2 and 3 carry it further, on request, to a signed-off, audit-ready report.

Tier 1 · The backbone · Pilot

DMA First Draft

Full Double Materiality Assessment · EFRAG IG1 · 2 weeks

€1,500 introductory pilot price · regular €3,000 · plus VAT
Request a pilot slot → Methodology & AI potential ↗

The full first draft to EFRAG IG1: context analysis, screening of all ~92 ESRS sub-topics including sector- and entity-specific topics, IRO identification and scoring on impact and financial materiality. In two weeks, guided by me — the backbone that Tiers 2 and 3 build on.

What you get
XLSXIRO Register (Excel)
Context analysis · dependencies · high-level screening · IRO long list (description, rationale, score, location, time horizon) · scoring model that recalculates when the threshold changes
PDFManagement summary
Material topics, key findings, board questions

Plus a 90-minute validation call before handover. Need more than the draft — validation, reporting preparation? On to Tiers 2 & 3.

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In detail
  • An Excel model with the context analysis, all dependencies, and the high-level screening
  • IRO long list in the Excel — each IRO with description, rationale, score, value-chain location, and time horizon
  • Screening of all ~92 ESRS sub-topics plus sector- and entity-specific topics
  • Scoring model that recalculates when you change the materiality threshold — ready to hand to assurance
  • A management summary with the material topics, key findings, and board-level questions
  • 90-minute validation call before handover
Pilot terms
  • Introductory price €1,500 (instead of €3,000) in exchange for a feedback call after handover
  • Permission to use the DMA (anonymised is fine) as a case study — testimonial optional
Note

The result is a structured first draft and a starting point for your client or report documents — final validation with your stakeholders stays part of the process.

Tier 2 · Sign-off ready

DMA + Stakeholder Facilitation

First draft + facilitated validation with your stakeholders

On request scope by number of stakeholders
Request a call →

Resolve the 10% that needs human context together with your internal stakeholders: the DMA first draft (Tier 1) is included, and facilitated workshops build on it — validating and sharpening the material topics with functions, management, and external stakeholders where relevant. The result is an aligned, sign-off-ready IRO register.

What you get
✓DMA first draft
includes Tier 1 in full
✓Stakeholder workshops
validation of material topics with functions & board
✓Final IRO register
aligned & sign-off ready
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In detail
  • Everything from Tier 1 (DMA first draft)
  • Facilitated stakeholder workshops to validate the material topics
  • Folding in sector, site, and value-chain context only the team knows
  • Reconciling financial thresholds with internal risk-bearing capacity
  • An aligned, sign-off-ready IRO register
  • Documented rationale — testable for later assurance
Use cases
  • When the result has to be owned internally, not just be "technically correct"
  • When the board/supervisory level needs to sign off on materiality
  • As a robust basis for ESRS disclosure
Tier 3 · Report-ready

DMA + Reporting Preparation

From materiality to assurance-ready disclosure

On request scope by reporting scope
Request a call →

The DMA is the start, not the finish. This tier runs from the signed-off material topics to the concrete ESRS datapoints: mapping material topics onto the datapoints to disclose, a gap analysis (what's there, what's missing), and a collection plan across controlling, HR, procurement, and compliance — with an auditor's grasp of completeness and evidence.

What you get
✓DMA + facilitation
includes Tier 1 + 2
✓Datapoint mapping
material topics → ESRS datapoints
XLSXGap analysis
have vs. missing, plus collection plan
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In detail
  • Everything from Tier 2 (DMA + stakeholder facilitation)
  • Mapping material topics onto the relevant ESRS datapoints
  • Gap analysis: existing vs. missing data, marked directly
  • Collection plan across the responsible functions
  • Preparing evidence for assurance (data provenance trail)
Use cases
  • First-time CSRD — from materiality to disclosure in one thread
  • When assurance is approaching and data provenance has to hold
  • When the same KPIs should serve CSRD, ratings, and customer requests
On request

DMA Agent — Self-service

For consultancies and teams who want to drive it themselves: the tool behind the service (a Claude Code skill, MIT) with guidance for running it yourself.

No pilot profile but interested in the service? Reach out via the contact form with your company, size, and CSRD context — I'll come back with the next steps.

Who runs this

Dominik Kaufmann. Over 10 years in sustainability advisory. Master's from Zeppelin University. Four years at Deloitte in audit and sustainability advisory — auditing and preparing sustainability reports for DAX/MDAX clients across ten sectors. Since going independent, corporate interim roles: first-time CSRD audit coordination at Uniper, first-time CSRD report preparation at Kion. Certified Energy Manager ISO 50001.

What this means for the DMA: the IROs aren't generically invented by an AI — they follow EFRAG IG1, are documented, and are framed with an auditor's understanding of materiality and evidence — and discussed with you, because there can be well-founded differing judgments. That's the difference between an AI-generated IRO list and one that holds up in front of auditors.