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Making the Connection
book

Making the Connection

by Peter Sammons
May 2024
Intermediate to advanced content levelIntermediate to advanced
282 pages
6h 3m
English
Business Expert Press
Content preview from Making the Connection

CHAPTER 25

Good Practice Solutions

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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Publisher Resources

ISBN: 9781637425992