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The essentials of materiality assessment

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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.

Aimed at sustainability professionals, risk managers and those involved in corporate reporting, KPMG presents a 7 phase materiality assessment process:

  • Define scope and purpose
  • Identify potential topics
  • Categorize topics
  • Gather information on impact and importance
  • Prioritize
  • Engage management
  • Seek stakeholder feedback

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