Practical Guide 1: Determining What to Include in Your Sustainability Story

There is almost universal agreement among corporations, investors, and others that companies should focus on “material” issues when it comes to telling their sustainability story. But there the agreement often ends, because people are using different definitions of materiality. And even when they agree on a definition, they do not always agree on how to determine which issues meet the materiality threshold. This Practical Guide will help you determine how to assess sustainability materiality for your company, how to choose a framework, and how to define “materiality” for your particular needs—even if you choose a different word to describe it.

This report was produced in collaboration with Weil, Gotshal Manges LLP.