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Materiality


Our Insights on Materiality

Materiality: Dynamic Materiality: How Companies Can Future-Proof Materiality Assessments

Blog

Dynamic Materiality: How Companies Can Future-Proof Materiality Assessments

Dynamism in the materiality of ESG issues is increasing. Here's how your company can stress-test your materiality assessment against future scenarios.

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Materiality: What Business Needs to Know about the EU Corporate Sustainability Reporting Directive

Blog

What Business Needs to Know about the EU Corporate Sustainability Reporting Directive

The EU Corporate Sustainability Reporting Directive proposal was released in April 2021. Here are six things that global businesses should know about it.

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Materiality: Why Companies Should Assess Double Materiality

Blog

Why Companies Should Assess Double Materiality

In the first part of our blog series on materiality, we discuss why companies should assess double materiality.

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Materiality: Double and Dynamic: How to Enhance the Value of Your Materiality Assessment

Blog

Double and Dynamic: How to Enhance the Value of Your Materiality Assessment

After 20 years of discussions and evolving perspectives on what materiality means, who is it for, or whether the sustainability field should even be using the term “materiality,” a consensus is emerging.

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Materiality: Four Steps to Align ESG and Enterprise Risk Management (ERM)

Blog

Four Steps to Align ESG and Enterprise Risk Management (ERM)

We have assessed the major needs and challenges to align sustainability priorities with ERM and we recommend the following four-step approach.

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Materiality: Four Ways to Enhance Your Materiality Assessment

Blog

Four Ways to Enhance Your Materiality Assessment

This is how to leverage data analytics, artificial intelligence, futures thinking, and other innovative approaches to inform your sustainability strategy.

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Materiality: The 5 Stages of Materiality Grief

Blog

The 5 Stages of Materiality Grief

These are our tips for navigating the journey from denial to acceptance when embarking on a materiality assessment.

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Materiality: Three Hot Debates in Sustainability Reporting Today

Blog

Three Hot Debates in Sustainability Reporting Today

Throughout our recent discussions with sustainability reporting leaders, we were struck by sharply divided opinions on these three questions.

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Materiality: The Middle Management Challenge in Sustainability Progress

Blog

The Middle Management Challenge in Sustainability Progress

A new Guardian Sustainable Business series explores what it really takes to drive sustainability within a company. Here, we look at the critical role of mid-level managers in this change.

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Materiality: From Materiality to Strategy: How SABIC Integrates Sustainability

Blog

From Materiality to Strategy: How SABIC Integrates Sustainability

BSR sat down with a corporate sustainability leader at SABIC to discuss the company's approach to materiality and lessons that other businesses can take away.

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Materiality: So, You’ve Finished Your Materiality Exercise. Now What?

Blog

So, You’ve Finished Your Materiality Exercise. Now What?

A large number of companies have embraced the principle of materiality to identify their most important sustainability issues. Here’s how to use materiality to define a strategy that resonates globally.

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Materiality: Is Executive Compensation Capturing “Total Stakeholder Value”?

Blog

Is Executive Compensation Capturing “Total Stakeholder Value”?

More stakeholders are identifying executive compensation as a material corporate responsibility issue. But not enough are focusing on the link between executive compensation and corporate responsibility performance.

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