At the end of 2022, the Council of the EU approved the Sustainability Reporting Directive (CSRD), requiring companies to provide concrete detailed information, which strengthens company accountability, avoiding divergences between the different existing reporting frameworks and facilitating a transition to a sustainable economy, aligned with the Sustainable Development Goals of the 2030 Agenda within the framework of the European Green Deal and the Sustainable Finance Program. The most relevant aspect derived from the Directive is the application of the concept of “double materiality”, which focuses on the main impacts (triple impact) of companies in terms of sustainability (economic, social and environmental), constituting the strategic pillars of the ESG (environmental, social and corporate governance) strategic plans of organizations. Although the Directives will come into force from 2025, large European companies have begun to prepare sustainability reports focused on the definition of double materiality and its triple impact. This new paradigm will turn organizations into hubs in charge of regenerating social welfare, identifying financial opportunities with sustainability. In this paper, we undertake an analysis of the materiality matrices prepared by the large Spanish companies of the General Index of the Madrid Stock Exchange (IGBM), which stand out for the transparency and relevance of their information based on the Reporta 2024 Report in order to identify sustainable aspects in today’s society and economy.