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Materiality Assessment

Reporting & Disclosure
A materiality assessment identifies and prioritises the most significant ESG topics for an organisation and its stakeholders. Traditional financial materiality focuses on issues affecting enterprise value (ISSB approach). Impact materiality assesses the organisation's impact on people and planet (GRI approach). Double materiality combines both perspectives and is mandated by CSRD/ESRS. The process involves stakeholder engagement, peer benchmarking, risk analysis, and board-level validation.

Related Terms

Double MaterialityStakeholder EngagementGRI (Global Reporting Initiative)CSRD (Corporate Sustainability Reporting Directive)

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