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, CLC IoD and CSF consultation response to the External Reporting Board
On behalf of the Sustainable Business Council (SBC) and Climate Leaders Coalition (CLC), working alongside the Institute of Directors (IoD) and the Centre for Sustainable Finance (CSF), please find the below reflections on the consultation to amend Climate and...