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Upright PlatformAbout Upright
  • Welcome
  • 💡Background
    • Why net impact?
    • Related frameworks
    • Open access to Upright data
  • 📊Metrics
    • Net impact
    • UN SDG alignment
    • SFDR Principal Adverse Impacts
    • EU taxonomy
  • 🌍Coverage
    • Off-the-shelf coverage
    • Custom coverage
  • 🧮Methodology
    • Net impact
      • Overview of the Upright net impact model
        • Extraction of causal links from scientific literature
        • Generalization of scientific knowledge
        • Allocation of impact across value chains
        • Estimation of company product mixes
      • Weighting of impacts
        • IOOI analysis -based monetization
        • Market-price-based monetization
        • Opportunity-cost-based monetization
      • Illustrative example in a simplified economy
        • Appendix: Primer in hierarchical Bayesian inference and Poisson-Gamma models
      • Data sources
    • UN SDG alignment
    • SFDR Principal Adverse Impacts
    • EU taxonomy
    • CSRD Double materiality
  • 📅Releases
    • Release cycle
    • Release notes
      • 1.8.0 (04 / 2025)
      • 1.7.0 (11 / 2024)
      • 1.6.0 (09 / 2024)
      • 1.5.0 (06 / 2024)
      • 1.4.0 (03 / 2024)
      • 1.3.0 (12 / 2023)
      • 1.2.0 (09 / 2023)
      • 1.1.0 (06 / 2023)
      • 1.0.0 (04 / 2023)
      • 0.8.0 (03 / 2023)
      • 0.7.100 (01 / 2023)
      • 0.7.0 (12 / 2022)
      • 0.6.0 (10 / 2022)
      • 0.5.0 (06 / 2022)
      • 0.4.0 (03 / 2022)
  • 💻API
    • Authentication
    • API reference
  • 📗Appendix
    • The Upright net impact framework
    • Illustrative example of attribute-only-once
    • Differences of net impact results and company disclosures
    • Indicative guidelines for classifying investments in line with SFDR
      • Example description of DNSH in pre-contractual disclosures
      • Example description of net impact metrics based indicators in pre-contractual disclosures
      • Old Indicative guidelines for SFDR classification using classic scores
    • Upright data notice
    • NFRD status metadata
    • Communicating Upright's data – Corporates
    • Communicating Upright's data – Investors
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  1. Methodology

CSRD Double materiality

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Last updated 11 months ago

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Documentation on Upright's double materiality methodology is provided in PDF format. Get your copy .

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