Summary
- Focus on what matters: Instead of time-consuming in-house developments, the team relies on the practical templates from CSR Tools to immediately reduce the complexity of the requirements.
- Measurable time savings: The Materiality Assessment template and the IRO database noticeably reduce the manual effort involved in data collection.
- Structure for the future: The processes created are scalable, allowing future reporting cycles to build efficiently on the existing foundation.
- Pragmatic implementation of the Materiality Assessment: The case study proves that compliant reporting can be implemented intuitively and with high quality even in international organizations using the right tools.
- Successful reporting debut: The DELTA Group efficiently masters its first sustainability report according to the VSME standard through the targeted use of CSR Tools.
An international project partner on course toward effective sustainability
The DELTA Group, founded in 1977 in Upper Austria, is an internationally active architecture, engineering, and consulting firm with locations in Austria, the Czech Republic, Slovakia, and Ukraine. With more than 400 employees, the group manages real estate projects with a volume of over 5 billion euros annually in sectors such as industry, healthcare, and education. Since its founding, collaborative partnership, digital tools, and a strong focus on sustainability throughout the entire building life cycle have shaped the company’s work.
Sustainability is deeply anchored at DELTA. At the same time, new regulatory requirements lead to a complex task: the focus was on conducting the double materiality assessment (DMA), particularly the identification and assessment of impacts, risks, and opportunities (IROs). This assessment serves as the basis for identifying the material topics for DELTA’s first sustainability report.
The challenge and the path to CSR Tools
The central task was to make the assessment traceable, efficient, and transparent from the start. The DELTA consulting team looked for a way to implement the process time-efficiently so that future reporting cycles could easily build upon it.
To make the transformation practical and user-friendly, the DELTA Group chose targeted solutions from the CSR Tools portfolio:
In addition to user-friendliness, the deciding factors for the decision were the direct contact and the sound professional exchange with the developer and owner Alexander Spahn. In everyday work, the tools now serve as a structured working basis for the joint development of content with the respective specialist departments.
Impact: More efficiency and structure in sustainability work
By using CSR Tools, DELTA was able to significantly reduce the manual effort involved in data collection and analysis. Particularly effective were:
Efficient processes
The templates facilitated internal communication and ensured a coordinated process in workshops with various specialist departments.
Immediate productivity
The templates facilitated internal communication and ensured a coordinated process in workshops with various specialist departments.
Scalable for future reporting cycles
The start was made easier and a clear structure for future reporting cycles was created. Overall, double materiality can be implemented in a way that is transparent, efficient, and understandable.
A look ahead: Sustainability as a continuous development
The DELTA Group does not view sustainability as a one-off project, but as an ongoing process. Based on the positive experiences, the company plans to rely on the support of CSR Tools for future requirements as well.
Conclusion: The pragmatic implementation of the Materiality Assessment as a success factor
The collaboration between the DELTA Group and CSR Tools shows how demanding requirements can be efficiently implemented with pragmatic, structured tools. The DMA was set up transparently, close to ESRS standards, and future-proof, with less effort and more quality in the process.

