Materiality
In sustainability reporting, ___ is is the precept that determines which subjects are
sufficiently crucial this is is vital to record on them
Impact
___ refers back to the effect an org has on the economic system, the surroundings and / or
society, which in turn can indicate its contribution (superb or bad) to sustainable
development
Previous
Play
Next
Rewind 10 seconds
Move forward 10 seconds
Unmute
0:05
/
zero:15
Full display
Brainpower
Read More
Material Topics
___ have:
tremendous financial, monetary or social impacts; or
substantively have an effect on the assessments and selections of stakeholders
Identifying Material Topics
The reporting agency shall ___ the use of the Reporting Principles for defining file content.
The reporting org have to consult the GRI Sector Disclosures that relate to its quarter, if
available, to assist with its fabric subjects
Topic Boundary
description of where the impacts occur for a material subject matter, and the employer's
involvement with those affects
, Accuracy
Balance
Clarity
Comparability
Reliability
Timeliness
The 6 reporting ideas for defining file exceptional.
Stakeholders
entities or individuals
that can be anticipated to be extensively laid low with the reporting corporation's sports,
products and services
or
whose moves can reasonably be expected to affect the potential of the employer to
implement its techniques and gain its objectives.
Stakeholder engagement
A essential activity in order to produce a report in step with the GRI standards(fabric topics)
Can provide special views on an agency's robust and vulnerable points
it is able to help perceive troubles before they occur
may have a high-quality affect on the organization's recognition, as it indicates that the
company cares approximately the reviews of ___
Sustainability context
Information on overall performance is predicted to be located in context. The underlying
query of sustainability reporting is how an company contributes, or pursuits to make
contributions within the destiny, to the improvement or deterioration of financial,
environmental, and social situations at the neighborhood, regional, or worldwide level.
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Qualitydocs. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $11.99. You're not tied to anything after your purchase.