Concepts and framework conditions such as the Sustainable Development Goals (SDGs), Planetary Boundaries, Natural Capital Accounting or the EU Sustainability Reporting Directive introduce new demands on sustainability management.
The materiality analysis plays a central role in the development of a sustainability strategy. It determines which sustainability issues are of particular importance for the company and should therefore be the focus of sustainability management.
In reality, however, the identification of essential topics is not always successful and not all materiality analyses provide clear and reliable findings. In particular, disregarding some key points in the materiality analysis increases the risk of wasting operational resources.
Based on many years of experience in developing sustainability strategies and conducting materiality analyses, we have identified seven success factors, which we’ll be sharing with you in this white paper.