sample page 2 – materialityIQ

Great! Lets first determine what kind of reporting you may need to do.

ESRS Classification Assessment (Omnibus-Aware)

Determine your company's ESG reporting requirements under the updated ESRS regulations including Omnibus changes.

"*" indicates required fields

Size Criteria (Omnibus-Critical Thresholds)

⚠️ OMNIBUS IMPACT: New thresholds require >1,000 employees AND (>€50M turnover OR >€25M assets)

Number of Employees (Average)*

Enter average number of employees during the financial year. OMNIBUS THRESHOLD: >1,000 employees required.

Annual Net Turnover (EUR Millions)*

Enter annual net turnover in EUR millions. OMNIBUS THRESHOLD: >€50M turnover OR >€25M assets required.

Total Assets (EUR Millions)*

Enter total assets in EUR millions. OMNIBUS THRESHOLD: >€50M turnover OR >€25M assets required.

Group Structure

Information about parent company and consolidated group metrics

Is your company a parent company of a group?*

Yes

Parent companies must consider consolidated group metrics for ESRS classification

Consolidated Group - Number of Employees

Total employees across all group companies

Consolidated Group - Annual Turnover (EUR Millions)

Consolidated annual turnover across all group companies

Consolidated Group - Total Assets (EUR Millions)

Consolidated total assets across all group companies

Supply Chain & Reporting Preferences

Understanding your ESG reporting context and preferences

Are you requested to provide ESG data by business partners?*

Yes - Frequently requested

Yes - Occasionally requested

Unsure

Supply chain ESG data requests often influence optimal reporting approach

Desired reporting approach*

Minimal compliance only

Basic voluntary reporting

Comprehensive voluntary reporting

Full regulatory compliance

Your strategic preference for ESG reporting depth

Sector Information

Industry-specific context for ESG reporting

Industry Sector

Select your primary industry sector

Industry (NACE Code)

Mapped Industry

Is your company a financial institution?*

Yes - Large financial institution

Yes - Small/non-complex financial institution

Financial institutions may have specific ESRS requirements