Tag Archives: stakeholders

Getting It Right:

Materiality Analysis and Strategic Sustainability

Part 5 in a Series
Embarking on Strategic Sustainability

Materiality analysis as a bridge to integrated strategic planning and reporting

Our study of the sustainability reports of CR’s 100 Best Corporate Citizens of 2010 found that fewer than half conducted a systematic materiality analysis of their sustainability issues, risks, and opportunities. Only one in four used the results of such an analysis to structure their reports. And fewer than one in ten companies aligned their 10K financial disclosures with the material issues identified through their analyses.

High-Impact Reporting

A materiality analysis enables readers of a sustainability report to judge the performance of the company that issued it, based on those issues that matter most to stakeholders and the company itself. We believe that it also enables companies to judge their own… More >

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Getting It Right:
Materiality Analysis and Strategic Sustainability
Part 4 in a Series

Transparent and Accountable?
Building trust through consistent and standardized disclosure

Our study of the sustainability reports of CR’s 100 Best Corporate Citizens of 2010 found that fewer than half appeared to have conducted any kind of systematic materiality analysis of their sustainability issues, risks, and opportunities. Only one in four appeared to have actually used the results of such an analysis to structure their reports. In addition, we found that even among companies that conduct a materiality analysis, specific details on methodology and clear presentation of results remain scarce.

Expectations of Transparency
Companies that undertake sustainability reporting face a paradox. Stakeholders expect them to be truthful and candid, even with regard to poor performance, challenging issues, and complex situations. At the same time, public trust in corporate communications… More >

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Getting It Right:
Materiality Analysis and Strategic Sustainability
Part 3 in a Series
We Came, We Read, We Saw
Exploring descriptions and depictions of materiality analyses.

On the premise that materiality analysis is essential to strategic sustainability planning and transparent reporting, we examined the sustainability reports of the CR 100 Best Corporate Citizens of 2010. We wanted to know how many of those companies conducted a formal materiality analysis to identify and prioritize their sustainability issues, what the process was and what they found, and whether the results were used to shape their reporting and drive their strategic approach.

How Companies Talked About Materiality

Of the 42 companies that conducted a formal materiality analysis, 38 provided a description of their methodology. The majority of these descriptions were very basic, outlining only rudimentary steps or general parameters of the materiality analysis process.

Some… More >

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