Addressing the Confusion Around Materiality and Reporting

Source: thinkPARALLAX, 1 November 2016

For many sustainability practitioners materiality can be a sticky subject. However, complexity and confusion are not legitimate reasons to disregard the subject entirely. Several factors are driving interest in the topic of materiality right now, including the Security and Exchange Commission’s (SEC) Regulation S-K. In this brief, the firm thinkPARALLAX has provided 4 tactics to aid your organization in discussing material issues.

Confusion and concern about materiality is legitimate, but it does not have to be paralyzing. In this issue of Perspectives, you’ll learn how different factors are fueling the debate around the word “materiality,” and see how a few leading companies are addressing the issue in their CSR reports. In this publication also some questions are identified to consider that can help refine your organization’s approach and four tactics for helping your team develop its strategy.

To read the full examination of the subject of materiality, download the report here (after requesting)