The story goes like this: A couple is cooking together for the first time. They are cooking a large ham; and one of them trims the ends off before putting it in the oven. “Why are you cutting the ends ...

The relevance of materiality matrices to sustainability measurement and reporting was perhaps first established by the Global Reporting Initiative (GRI). GRI, for its part, defines materiality as ...

In this week's 'edie explains' we've brought together everything you need to know about materiality assessments and what they might mean for your business. In the simplest terms, ‘materiality’ refers ...

Stronger double materiality assessments emerge when stakeholder surveys are used to validate ESG priorities with real-world input. A strategic survey approach helps translate diverse stakeholder ...

Materiality is a fundamental concept in corporate reporting of all kinds. A piece of information is considered material if it would influence someone’s decision. It is audience specific but ultimately ...

Eccles, Robert G., George Serafeim, and Asun Cano-Escoriaza. "Developing the Materiality Matrix at Telefónica." Harvard Business School Case 413-088, December 2012. (Revised October 2013.) ...