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The results can underpin an ESG strategy, support better prioritisation of reported information, and strengthen risk factor analysis and mitigation planning. With growing focus in major reporting frameworks, the guide outlines a practical, five-step approach that integrates stakeholder engagement, topic definition, data analysis, and leadership review into decision-making.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/materiality-assessment-introductory-guide/239982/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/materiality-assessment-introductory-guide/239982.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-11",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is a materiality assessment used for?","Question",{"text":108,"@type":109},"It identifies which sustainability topics matter most to key internal and external stakeholders. The output can serve as a basis for ESG strategy, improve what information is prioritised for reporting, and support analysis of risk factors and appropriate measures.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the main steps in the 5-step approach?",{"text":113,"@type":109},"The guide presents five steps: confirm objectives, scope & approach; identify internal and external stakeholders; identify and define materiality topics; collect and analyse data to assess and prioritise topics; and put insights into action through leadership review, communication, and agreement on next steps.",{"name":115,"@type":106,"acceptedAnswer":116},"How should stakeholders be selected and engaged?",{"text":117,"@type":109},"Stakeholders are mapped to determine relevant internal and external groups. The approach recommends selecting and prioritising those whose feedback will be relevant, identifying key contacts and engagement methods (e.g., surveys, discussions, interviews), and conducting outreach with a clear rationale for involvement and how perspectives will inform the organisation’s ESG strategy.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},239982,1789155738,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":47},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Materiality Assessment  \nDetermine the sustainability topics that matter to you and your stakeholders  \nMateriality Assessment  \nA materiality assessment is a process of identifying which specific environmental, social, and governance sustainability topics matter most to an organisation’s internal and external stakeholders.  \nThe assessment can form the basis of an organisation’s ESG strategy and help prioritise the information reported to stakeholders to meet their expectations better. It is an important process to ensure that you are focusing and communicating on the right sustainability topics. It also contributes to the analysis of risk factors and the identification of the measures to address them.  \nThe growing focus on materiality in reporting frameworks (e.g. GRI, IR, SASB, NFRD) has pushed many large organisations to start strengthening their materiality assessment processes. However, our experience shows that this process can be significantly improved and better integrated into the overall performance and risk management activities.  \nBeyond meeting reporting requirements, we believe that there is value for all organisations to consider a materiality assessment. The more companies understand how sustainability topics interrelate with their strategy and operations, the better they can adapt their model to realise opportunities, address risks and communicate their impact.  \nWe encourage all organisations to embark on a materiality assessment and have designed this short guide to inform them about the steps to follow. If needed, we are also here to help at each stage of the process.  \nMateriality Assessment-Introductory Guide | 2 Materiality Assessment-Introductory Guide | 3  \nProcess  \nWe have developed a 5-step approach to conducting materiality assessments  \nConfirm Objectives, Scope & Approach  \nAgree on the purpose, use, scope and audience of the materiality assessment and define what materiality means for the organisation.  \nIdentify internal & external stakeholders  \nDetermine the list of stakeholders with which to engage, internally and externally.  \nIdentify materiality topics  \nCreate a list of topics to be assessed and then group and define them clearly.  \nCollect & analyse data  \nAssess and prioritise the materiality topics based on their importance to the organisation and the stakeholders.  \nPut your insights into action  \nReview/update the results of the assessment with the senior leadership, communicate and agree on the next steps.  \nMateriality Assessment-Introductory Guide | 5  \nStep 1  \nAgree on the purpose, use, scope and audience of the materiality assessment, and define what materiality means for the organisation  \nKey Steps  \n1. Mobilise project team and agree on roles  \n Responsibility for compiling the long list of material topics  \n Teams to be involved outside the project team, e.g. products/ services, finance, risk, HR, senior management  \n2. Define the objectives of the materiality assessment  \n How the outcome of the process will be used and the audience targeted (i.e. key audience for the outcomes of the materiality process)  \n3. Define what ‘materiality’ means for the organisation  \n Is the topic of importance to the stakeholders  \n Does the topic have a social, economic, or environmental impact on the value chain  \n Is the topic of strategic relevance to the organisation  \n4. Define the organisational scope of the material topics  \n Geographical, divisional, value chain  \n5. Decide how the outcome of the materiality process will feed into reporting  \n Standalone sustainability reporting or integrated reporting  \nOutputs  \n Project scope document  \n Detailed project plan  \nTools  \n Materiality Assessment Objectives Checklist  \n Project Scope Document Template  \nMateriality Assessment-Introductory Guide | 6  \nStep 2  \nDetermine the list of stakeholders with which to engage, internally and externally  \nKey Steps  \nMateriality assessments are most valuable when informed by many internal and e","cbCaijHQcpYVsy0K","https://ap.wps.com/l/cbCaijHQcpYVsy0K","pdf",5501821,13,"English","# Process\n## Confirm Objectives, Scope & Approach\n## Identify internal & external stakeholders\n## Identify materiality topics\n## Collect & analyse data\n## Put your insights into action","[{\"question\":\"What is a materiality assessment used for?\",\"answer\":\"It identifies which sustainability topics matter most to key internal and external stakeholders. The output can serve as a basis for ESG strategy, improve what information is prioritised for reporting, and support analysis of risk factors and appropriate measures.\"},{\"question\":\"What are the main steps in the 5-step approach?\",\"answer\":\"The guide presents five steps: confirm objectives, scope \\u0026 approach; identify internal and external stakeholders; identify and define materiality topics; collect and analyse data to assess and prioritise topics; and put insights into action through leadership review, communication, and agreement on next steps.\"},{\"question\":\"How should stakeholders be selected and engaged?\",\"answer\":\"Stakeholders are mapped to determine relevant internal and external groups. The approach recommends selecting and prioritising those whose feedback will be relevant, identifying key contacts and engagement methods (e.g., surveys, discussions, interviews), and conducting outreach with a clear rationale for involvement and how perspectives will inform the organisation’s ESG strategy.\"}]","Materiality Assessment - Introductory Guide | PDF"]