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Practitioners’ Perspectives
Sustainability leaders discuss the function and future of materiality analysis

Part three of our materiality blog series

In the previous segment of our materiality blog series, we analyzed GRI reporting criteria to determine whether materiality analysis is truly an integral component of a report based on the GRI G3 Sustainability Reporting Guidelines. We found that while the language in the GRI Guidelines strongly encourages the use of materiality, there is no formal requirement for companies to follow any particular analysis process.

Extending our inquiry, we reached out to sustainability professionals at companies currently using the GRI Guidelines—hoping to better understand the perceived role of materiality analysis within corporations themselves.

A powerful tool

In speaking with best-practice leaders, including representatives from Timberland, EMC, and Intel, we posed the following questions:

Have you conducted a materiality analysis within your company? If so, how?
Do you believe that materiality analysis has… More >