Highlights
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.
Materiality assessment
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.
Six steps to guide your analysis
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.
Find out more
Read our First Impressions publication on applying IFRS Sustainability Disclosure Standards and visit our digital hub. You can also refer to non-authoritative educational materials released by the International Sustainability Standards Board in November 2024.
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