The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality

Appendix 6AComparing the Ford and Daimler Materiality Matrices

While the 3 × 3 matrix displayed on Ford's website on December 30, 2013 (Figure 6A.1), is similar in structure to its first public effort in 2005, changes are evident. The number of issues in the matrix increased from 34 to 61, issue definitions have become more detailed and elaborate, issue trends from previous materiality analyses are noted, and the matrix has increased interactivity.¹ The High Impact, High Concern issues in the top right-hand corner of the matrix are included in the company's printed summary report, the issues in the three adjacent boxes are reported on the web, and those in the remaining five boxes are not covered in detail through any type of reporting. The website has an “interactive” feature whereby the user can click on a box to see which issues it contains.² The High Impact, High Concern box shows 14 issues in seven categories (Figure 6A.1) and for each issue, the user can scroll down to see a definition/description, comments, trend analysis, and hyperlinks to other pages on Ford's website that provide a more detailed discussion and information on Ford's strategy in relation to the issue.³

Figure 6A.1 Ford's Materiality Matrix

Source: Ford. Sustainability 2011/12, Our Blueprint for Sustainability, Overview of the Analysis Process, http://corporate.ford.com/microsites/sustainability-report-2012-13/blueprint-materiality-analysis ...