A materiality assessment is often considered the cornerstone of a company’s sustainability efforts. If done well, a materiality assessment helps a company focus its sustainability strategies on the areas and topics that will have the most impact.
After years of debate over the definition of materiality, we see a global consensus emerging that materiality should be impact-based, meaning that businesses should report on financially-material topics that influence enterprise value as well as material topics to the economy, environment, and people.
Learn about the objectives and updated methodology of impact-based materiality, and expectations for businesses moving forward. BSR will also provide context on the driving forces behind global decisions to mandate impact-related disclosures and a high-level overview of the contents of these proposed rules.