From DMA to Strategy: Is Your Double Materiality Assessment Still Fit for Purpose?

Understanding IROs, building credibility and using your DMA as more than a compliance exercise – post-Omnibus

If your DMA was completed in 2023, 2024, or early 2025, it’s worth asking: does it still reflect where your business is today? Can you clearly explain your key risks and opportunities to a sceptical auditor, investor or Board? And is it earning its place as a tool for enterprise risk management (ERM) integration and stakeholder engagement – not just for reporting?

For many organisations, the Double Materiality Assessment (DMA) has represented a significant investment. But between the EU’s Omnibus package reshaping CSRD scope and timelines, and first-wave disclosures now setting a new market benchmark for quality, the question is no longer whether you’ve completed a DMA – it’s whether the one you have still holds up.

Join Anthesis for a practical, in-person breakfast session on what’s changed, what a genuinely good DMA looks like, and how to use materiality findings as a strategic foundation rather than a box-ticking exercise, regardless of where reporting obligations currently sit.

Why now?

The Omnibus has narrowed CSRD scope and pushed back timelines for many companies, prompting some to shelve their DMA as “no longer urgent.” At the same time, first-wave CSRD disclosures are establishing a new benchmark for IRO (impact, risk and opportunity) quality – one that exposes the gap between generic topic lists and assessments that actually inform decisions.If your DMA was completed in 2023, 2024 or early 2025, it’s worth asking: does it still reflect where your business is today? Can you clearly explain your key risks and opportunities to a sceptical auditor, investor or Board? And is it earning its place as a tool for enterprise risk management (ERM) integration and stakeholder engagement – not just for reporting?

What we’ll cover

• What’s actually changed: Omnibus impact on CSRD scope and timelines, and how first-wave benchmarking is reshaping expectations
• What a good DMA tells you: the real value of strong IRO articulation, and how to spot where yours may fall short
• Using your DMA as a credibility anchor: focus, consistency, and integration with ERM in practice
• Bridging CSRD and ISSB: how a well-structured DMA can serve both frameworks without duplicating effort (relevant for organisations operating internationally)
• Practical next steps for recalibrating your approach post-Omnibus

What can you expect?

• Practical insights for your organisation
• An interactive discussion on materiality as a strategic (not just regulatory) tool
• Networking opportunities with sustainability, ESG and risk professionals
• A great breakfast to start the day right