Since the GRI started to become more famous, a numerous of companies started to publish their sustainability reports, based in those standards.
It is an obligation of the GRI standards that companies present a materiality matrix or framework that embraces, identify and prioritize the issues that are considered material for the company.
Altough the obligation exists, the standards do not establish any methodology that should be pursuit, and one could argue that they even do not evaluate the quality of the methodology used.
That is why i ask, what would be the best methodology for building a materiality matrix or framework?
Fatemeh Khozaei
Identify internal and external stakeholders. Conduct some initial stakeholder outreach. Identify and prioritize what you want to measure. Design your materiality survey. Launch your survey and start collecting insights. Analyze the insights. Put those insights into action.
Dear Frederico Campos Viana
Follow these seven priorities:
Best Regards
Dr. Fatemeh Khozaei
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