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Materiality Assessment: Environmental, social and governance (ESG)

Materiality Assessment

We help organisations understand and identify the material issues that have the most impact on your business.

Charles Ehrhart

Director, Sustainable Value

KPMG in New Zealand


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 Materiality Assessment | KPMG NZ

Materiality is the principle of defining the social and environmental topics that matter most to your business and your stakeholders. Materiality assessments should be used as a strategic business tool to identify opportunities and view business risks through a focused sustainability lens.

A broad and varied range of potential issues impacting the business can be narrowed and focused on through stakeholder engagement and effective communication. This categorisation and prioritisation of the most significant issues from across the stakeholder pool allows businesses to develop a clear vision and direction towards executing an effective business and sustainability strategy.

As a core focus in reporting frameworks and accounting standards, such as the Global Reporting Initiative’s (GRI) Standards and the International Integrated Reporting Framework, materiality assessment is an increasingly used tool which significantly improves business processes and better aligns reporting to frameworks for improved clarity and transparency.

© 2020 KPMG, a New Zealand Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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