Materiality: the most misunderstood word in sustainability?
Most organisations treat materiality as a reporting exercise, a box to tick on the way to disclosure. It's really one of the most strategic decisions a business makes: a live choice about what matters most, and what your organisation most affects. Treating it as reporting-first gets the logic the wrong way round.
Done well, materiality shapes strategy, targets and budgets, and it's never truly finished, but revisited as your business and its context change. Treated as compliance, it just produces a matrix.












