This guidance document introduces the concepts of materiality and stakeholder engagement and is meant for people within organisations involved with sustainability and sustainability reporting. It is a starting point for Sustainable Business Council (SBC) members who are beginning their journey to explore materiality and stakeholder engagement. This document includes key definitions, a suggested approach to the materiality process, an overview of materiality assessments and best practice examples to help bring it all to life.
SBC and CLC consultation response to MBIE on Climate Related Disclosures
On behalf of the Sustainable Business Council (SBC) and Climate Leaders Coalition (CLC), please find the below reflections on the consultation to amend Climate Related Disclosures.