The concept of materiality has become an increasingly important word in the reporting lexicon. There are two challenges facing reporters. One is to find an approach that provides the comprehensive data some stakeholders require, while still being able to show what’s really important to the success of the organisation. The second is to do this in a concise and clear way. A successful materiality determination process is key to meeting these challenges. In this report we have explored the concept of materiality, reviewed how various companies have tackled it and propose a Materiality Framework that everyone can use.

Download Full Report 

Download Japanese Translation 

Download Executive Briefing