How organisations manage the relevance, or ‘materiality’ of their non-financial impacts, risks and opportunities appears central to the next generation of accountability mechanisms. Determining what aspects of sustainability are ‘material’ to organisations has become the latest turn in integrating sustainability into organisational practices. But how does such materiality need to be defined if it is to deliver against such high expectations? What are the implications of emerging innovations in practice? And when we evaluate ‘materiality’ are we thinking fundamentally about businesses’ performance or their impact on the environment and society? In this issue of AccountAbility Forum, a range of international practitioners and thinkers reflect on how they approach materiality and where debate and practice needs to go next..

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