Materiality Assessment
ESG materiality assessment is a tool used to identify and prioritize the ESG questions most critical to our organization and bears similarities to other materiality assessment processes. We can also think of this as an exercise in stakeholder engagement. A materiality assessment helps us characterize and understand the relative importance of specific ESG and sustainability topics to our organization. Current good practice seeks to look at varying factors through two particular lenses: potential impact on our organization and importance to stakeholders.
Note that “impact” refers to both positive and negative impacts. We should not focus solely on risks, potential losses, and other potential ...
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