Stakeholder Management & Materiality Analysis

1. Understand the materiality principle and its most recent developments
2. Understand the difference between materiality (principle), materiality assessment, stakeholder engagement;
3. Analyze and evaluate the quality, reliability, and informational value of materiality assessments;
4. Learn the practical steps to conduct a materiality assessment
5. Learn how to read and use a materiality assessment
6. Understand the elements that characterize a good materiality assessment

Contents of the lecture

– How materiality has been transplanted from accounting and auditing to sustainability and what this means;

– Materiality definitions across standards. Focus on financial materiality, dynamic materiality, double materiality.

– Materiality in practice: key steps to conduct a materiality assessment, evidence and data to be used, making sense of the analysis

– Assessing the quality of a materiality assessment: key elements