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Materiality


Our Insights on Materiality

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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Materiality: Materiality Assessments: What Would James Bond Do?

Blog

Materiality Assessments: What Would James Bond Do?

When it comes to materiality, do you want the Sean Connery, the George Lazenby, or the Daniel Craig?

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Integrated Report, or Integrated Reporting?

Blog

Integrated Report, or Integrated Reporting?

In a recent article, we recommended a "blended approach" to materiality that addresses all three definitions put forward by the major sustainability reporting initiatives. But does that mean a company really has to publish three different reports on sustainability performance?

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Navigating the Materiality Muddle

Blog

Navigating the Materiality Muddle

With three organizations providing potentially incompatible definitions of materiality, what's a company sustainability reporter to do? We see three (OK, maybe four) approaches to keep it simple.

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What the GRI’s G4 Guidelines Mean for the Future of Sustainability Reporting

Blog

What the GRI’s G4 Guidelines Mean for the Future of Sustainability Reporting

Since the last Global Reporting Initiative guidelines were released in 2006, a host of additional standards have emerged. The G4 guidelines—which feature significant changes from the G3—should help companies focus on strategy while meeting the growing criteria for sustainability reporting.

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