Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports
介绍了企业进行ESG重要性评估的六个步骤及其方法，指出评估受复杂性、不确定性和评价性影响，并强调应关注“紧张主题”，即对社会影响重大但缺乏商业案例的议题。
Materiality assessments play an important role in helping firms to select the environmental, social, and governance (ESG) topics to include in their sustainability report. This article presents the six main steps of materiality assessments, the methods used, and how the complexity, uncertainty, and evaluative nature of sustainability issues complicate them. This article draws two conclusions: the selected materiality perspective influences how the other steps are conducted, and assessment results should not only focus on selecting win-win scenarios, but also on “tensioned topics,” which indicate material societal impact but lack a business case.