CSRD

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Overview

A double materiality assessment scores every sustainability matter on two axes — the impact the organization has on the world, and the financial effect the matter has on the organization. Matters that score highly on either axis are material, and material matters are what an ESRS report has to cover.

dcy csrd dm reads and scores the assessment.
dcy csrd iro reads and loads the IROs — the impacts, risks and opportunities that say what a matter actually means for this business.

Once the IROs exist, dcy goal and dcy action plan the work against them.

Materiality is derived, never set. A matter becomes material when either score reaches the threshold; there is no flag to set it by hand.

Available Commands

Command	Description
`dcy csrd dm list`	List the assessment’s matters with their scores
`dcy csrd dm upload`	Bulk load impact and financial scores from an Excel file
`dcy csrd iro list`	List a year’s IROs
`dcy csrd iro upload`	Bulk create IROs from an Excel file

List the Assessment

dcy csrd dm list --year 2025
dcy csrd dm list --year 2025 --material

Output:

Showing 3 of 37 double materiality records in Acme Corp
71c79069-... | environmental | Climate change mitigation | impact 82 | financial 79 | MATERIAL
29e6da43-... | environmental | Climate change adaptation | impact 71 | financial 56 | MATERIAL
4e9762f3-... | environmental | Pollution of air           | impact -  | financial -  | not material

The first column is the sustainability matter id, which is what an IRO hangs off.

Flags

Flag	Default	Description
`--year`	—	Assessment year
`--material`	`false`	Only material matters
`--page`	`1`	Page number
`--size`	`50`	Page size (max 100)
`--org`	—	Organization ID override

--material filters to material matters only when passed. Leaving it off returns every matter, not the non-material ones.

Load Scores

dcy csrd dm upload --file scores.xlsx --year 2025

The file needs these columns:

Column	Required	Description
`csrd_sustainability_matter_id`	Yes	From `dcy csrd dm list`
`impact_score`	Yes	0–100
`financial_score`	Yes	0–100
`being_measured`	—	Whether data collection is already active

Output:

processed: 14

Scores update the year’s existing records. A matter with no record for that year comes back as a per-row error rather than being created, so the assessment has to exist first. Matter ids are also per-catalogue — ids read from one organization will not resolve in another.

List IROs

dcy csrd iro list --year 2024

Output:

Showing 27 of 27 IROs in Acme Corp
06c6b371-... | CURRENT_NEGATIVE_IMPACT | score 78 | Scope 1 and 2 emissions across the 17 sites...
1a71beb6-... | RISK                    | score 65 | Prolonged heat waves in the southern sites...

Flags

Flag	Required	Default	Description
`--year`	Yes	—	Assessment year
`--page`	—	`1`	Page number
`--size`	—	`50`	Page size
`--org`	—	—	Organization ID override

Load IROs

dcy csrd iro upload --file iros.xlsx --year 2024

The file needs these columns:

Column	Description
`sustainability_matter_id`	From `dcy csrd dm list`
`description`	What the impact, risk or opportunity is
`type`	See below
`score`	Severity or magnitude, 0–100

Valid types:

Type
`current_positive_impact`	`potential_positive_impact`
`current_negative_impact`	`potential_negative_impact`
`risk`	`opportunity`

Output:

created: 27

Rows are always created, never matched against what is already there. Uploading the same file twice duplicates every row.

An IRO can hang off any matter in the catalogue, whether or not the matter came out material.

Example: load an assessment end to end

# 1. What matters exist, and their ids
dcy csrd dm list --year 2025 --size 100 --json > matters.json

# 2. Score them
dcy csrd dm upload --file scores.xlsx --year 2025

# 3. Check what came out material
dcy csrd dm list --year 2025 --material

# 4. Load the IROs those matters imply
dcy csrd iro upload --file iros.xlsx --year 2025

# 5. Plan against them
dcy action links --project <project-id> --type iro

Goals & Actions

Targets and work planned against the IROs

CSRD MCP tools

The same assessment, read and written by an AI assistant

Getting Started

Commands

Examples

Overview

Available Commands

List the Assessment

Flags

Load Scores

List IROs

Flags

Load IROs

Example: load an assessment end to end

Goals & Actions

CSRD MCP tools

​Overview

​Available Commands

​List the Assessment

​Flags

​Load Scores

​List IROs

​Flags

​Load IROs

​Example: load an assessment end to end

​Related

Goals & Actions

CSRD MCP tools

Overview

Available Commands

List the Assessment

Flags

Load Scores

List IROs

Flags

Load IROs

Example: load an assessment end to end

Related