Materiality, in the sustainability context, relates to identifying and prioritizing the most relevant sustainability topics, taking into account the impact each topic has on the organization and on its stakeholders. Materiality includes the disclosure of risks and opportunities posed by these issues affecting environmental, social, and governance (ESG) domains that have impacts on corporate performance and on stakeholders in the long-term. AccountAbility assists organizations as they seek to identify, prioritize, and respond to sustainability challenges and opportunities.

• Identification and fair representation of issues
• Development of clear and replicable assessment criteria
• Integrated evaluation and prioritization approach
• Stakeholder outreach and engagement
• Risk and opportunity assessment
• Alignment with reporting standards and frameworks
• Balanced and transparent disclosure of progress and impacts