Materiality for sustainability reporting

To make the right decisions, investors need the right information at the right time. So when preparing reports under IFRS® Sustainability Disclosure Standards, you need to provide sustainability-related information that is clear, structured and decision-useful. However, you may face challenges in determining which information to report. 

The concept of materiality aims to help you focus on providing decision-useful information to your investors. It determines the volume, type and precision of information you report. 

Follow the six steps in our new how-to guide – with practical insights and examples – that will help you provide the sustainability-related information your investors need. 

The process starts with the value chain – including the company’s business model and external environment. The six steps focus on how to filter out first the relevant risks and opportunities and then the material information investors need.