The materiality matrix is a techno-rational tool that simplifies the inherent complexity of assessing material sustainability issues, stakeholder engagement, and the societal pursuit of sustainable …

Introduction GRI 3: Material Topics 2021 provides step-by-step guidance for organizations on how to determine material topics. It also explains how the Sector Standards are used in this …

Double materiality, in essence, reflects the new practical nature of sustainability reporting and the recognition that impact, and financial reporting are interconnected and that reporting ideally …

Feb 22, 2022 · The latest issue of The GRI Perspective - The materiality madness: why definitions matter – demystifies the recent explosion in terminology. It explains the approaches of the GRI …

41. Is there a new materiality matrix for use with the revised Universal Standards? The materiality matrix in GRI 101: Foundation 2016 is not included in GRI 1: Foundation 2021. The revisions …

Feb 20, 2025 · In a letter to the European Commission by GRI’s newly appointed CEO Robin Hodess, she outlines that double materiality strengthens Europe’s competitiveness and …

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The global standards for sustainability impacts The GRI Standards enable any organization – large or small, private or public – to understand and report on their impacts on the economy, …

Nov 5, 2024 · Embracing impact materiality is a necessity for measuring financial resilience According to Peter Paul, disclosing corporate sustainability impacts is becoming essential to …

The confusion around materiality To make it clear from the start, there are two main directions of thinking about materiality, which together make up the concept of ‘double materiality’: …