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In this webcast, we delve into the concept of materiality as it relates to the ISSB standards and its practical application in sustainability reporting.
Materiality plays a critical role under the ISSB standards. Entities must make judgments to determine what material information is based on their own facts and circumstances. However, there are some common misconceptions and many questions, which have been raised in the application of materiality.
Our panel, featuring Sue Lloyd (Vice-Chair of the ISSB), explores this topic and offer insights on:
- The concept of materiality in sustainability reporting and its importance from an ISSB perspective.
- The key differences and similarities between impact, financial, and double materiality.
- How materiality is applied to identifying risks and opportunities.
- The role of mitigation, adaptation, and connectivity in making materiality judgments.
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