6 QUESTIONS TO ASK WHILE CONDUCTING A MATERIALITY ASSESSMENT
In this briefing paper, Ksapa stresses 6 useful questions to ask to ensure the pertinence of an assessment, and to make the most of it in terms of strategic lessons and the operational allocation of resources.
The Low-Down on Materiality Assessment Exercice
The universe of environmental, social, or ethical issues that can have a positive or negative impact on the performance of a company, its products or investor decisions is very vast. It is necessary to prioritize and identify the extra-financial issues that each company, product or investment faces according to its economic reality and context. In response, materiality assessment is a useful tool to select the most important non-financial factors in terms of stakeholder expectations and impacts on business. The exercise of working on sustainability or ESG materiality assessments using different methodologies is very familiar to us from our experience of more than 15 years working with American, European and other companies headquartered across the world and across industries.
Key Takeaways
In this briefing paper, Ksapa stresses 6 useful questions to ask to ensure the pertinence of an assessment, and to make the most of it in terms of strategic lessons and the operational allocation of resources.
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