Introduction In the evolving landscape of sustainability disclosure, the concept of materiality has taken center stage. But as the European Union’s Corporate Sustainability Reporting Directive (CSRD) takes effect, companies are no longer being asked to determine what is material solely for investors — they must also consider what is material for society, the environment, and other stakeholders. This new approach…
Introduction Creating a materiality matrix is a critical step in developing an effective Environmental, Social, and Governance (ESG) report. This tool helps organizations identify and prioritize the most significant ESG issues that impact their business and stakeholders. A well-constructed materiality matrix ensures that your ESG report is relevant, focused, and aligned with stakeholder expectations. This article provides a step-by-step guide…
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