Have your voice heard and help us make a better WBCSD website. Input your feedback here

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

Published: 28 Jun 2021
Type: Publication

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.

We use cookies to ensure you get the best experience on our website. By choosing to continue, you agree to our use of cookies. You can learn more about cookies on our privacy policy page.