This time of year, the materiality marathon is on. Companies and consultants are on a journey to define what topics should be included in the upcoming sustainability or non-financial report. Materiality analysis can be an extremely useful and strategic exercise, with  value far beyond reporting. However, the many definitions and adaptations to the concept can result in a meaningless outcome. For reporting purposes, let alone for strategic guidance and risk management.

Read the full article by  Marjolein Baghuis of Change in Context and Nelmara Arbex of Arbex & Company. At GRI, they worked together on the creation and stakeholder engagement around GRI’s G4 Sustainability Reporting Guidelines. They are now working together to support companies with strategic sustainability challenges.