The essentials of materiality assessment

The essentials of materiality assessment

This edition of Sustainable Insight presents KPMG's guide to materiality assessment for sustainability reporting.


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Materiality is the principle of defining the social and environmental topics that matter most to your business and your stakeholders. Some 80 percent of the world’s largest 250 companies already identify material sustainability issues in their reporting. Yet the process of identifying material issues is a challenge that clients of KPMG member firms are increasingly seeking our professional guidance on.

As well as detailed guidance for each phase of a materiality assessment, the publication also highlights challenges commonly experienced by risk and reporting professionals when implementing a materiality assessment process for sustainability and it provides KPMG’s solutions.

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