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.
Better Futures Thrive Report 2025
The 2025 Better Futures Thrive Report reveals social sustainability continues to grow as a critical ESG dimension. A growing group of “Social Actives” expects businesses to lead societal progress and build a thriving, equitable future. The 2025 Report explores these...