How To Conduct A Sustainability Materiality Assessment

April 30th, 2024

Aurelie L'Hostis Principal Analyst

Diane Deng Senior Consultant

With contributors:

Oliwia Berdak , Alla Valente , Amy DeMartine , Victoria Manes , Jen Barton

Summary

Materiality is a financial accounting and legal principle that organizations now use to define and prioritize different sustainability topics. Materiality assessment is mandated — or is a prerequisite — as part of sustainability reporting in some jurisdictions. As materiality assessment requires a rigorous and iterative process, this report explains three approaches to materiality for sustainability reporting and provides a five-step guide to clarify the necessary structure and actions that executives need to take throughout the assessment process.

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