The reality of materiality - Insights from real-world applications of ESG materiality assessments

he purpose of this report is to investigate and discuss the “reality of materiality” and materiality assessment, as it relates to ESG in current guidance and practice. It builds on WBCSD´s ESG Disclosure Handbook that helps companies improve their ESG reporting strategy and focus on what really matters.

The intended audience for this report is companies who wish to understand the different approaches to materiality and how to further develop their internal processes and external disclosure practices.