Many companies will be facing the challenge of renewing their materiality assessment or undertaking it for the first time in response to their exposure to ISSB and/or CSRD. Even companies who feel they are not subject to these frameworks and directives will need to prepare for the increasing level of demand for more in-depth reporting and disclosure from stakeholders across their value chain. A proper test of materiality and the collection of the relevant data will soon become inevitable.

As companies embark on their materiality assessment, we have listed key takeaways from completing programmes for our clients in recent months, and how to extract the most out of your materiality process.

Download our materiality recommendations, or contact us for a copy and more information.