The reality of materiality: Insights from real-world applications of ESG materiality assessments

Jilde Garst; Andy Beanland; Johanna Tähtinen; Jeroen Suijs; Karen Maas

The reality of materiality: Insights from real-world applications of ESG materiality assessments

Jilde Garst, Andy Beanland, Johanna Tähtinen, Jeroen Suijs (Editor), Karen Maas (Editor)

Research output: Book/Report/Inaugural speech/Farewell speech › Report › Professional

Abstract

The purpose of this report is to investigate and discuss the “reality of materiality” and materiality assessment, as it relates to ESG in current guidance and practice. It builds on WBCSD´s ESG Disclosure Handbook that helps companies improve their ESG reporting strategy and focus on what really matters.

The intended audience for this report is companies who wish to understand the different approaches to materiality and how to further develop their internal processes and external disclosure practices.

Original language	English
Place of Publication	Geneva
Number of pages	41
Publication status	Published - 28 Jun 2021

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This output contributes to the following UN Sustainable Development Goals (SDGs)

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https://www.wbcsd.org/Programs/Redefining-Value/Redesigning-capital-market-engagement/Resources/The-reality-of-materiality-insights-from-real-world-applications-of-ESG-materiality-assessments

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Garst, J., Beanland, A., Tähtinen, J., Suijs, J. (Ed.), & Maas, K. (Ed.) (2021). The reality of materiality: Insights from real-world applications of ESG materiality assessments. https://www.wbcsd.org/Programs/Redefining-Value/Redesigning-capital-market-engagement/Resources/The-reality-of-materiality-insights-from-real-world-applications-of-ESG-materiality-assessments

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Garst, J, Beanland, A, Tähtinen, J, Suijs, J (ed.) & Maas, K (ed.) 2021, The reality of materiality: Insights from real-world applications of ESG materiality assessments. Geneva. <https://www.wbcsd.org/Programs/Redefining-Value/Redesigning-capital-market-engagement/Resources/The-reality-of-materiality-insights-from-real-world-applications-of-ESG-materiality-assessments>

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The reality of materiality: Insights from real-world applications of ESG materiality assessments

Abstract

UN SDGs

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