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Guideline for organisations in assessing materiality of ESG
Through sustainability reporting, stakeholders can access information about how an organisation functions, makes decisions, evaluates overall performance and promotes accountability.
Organisations have to manage limited resources in the pursuit of their goals. This includes people and finances, to name a few. The limited nature of these resources puts a constraint on the number of things that an organisation should give priority to.
Therefore, identifying the most important environmental, social, and governance (ESG) issues is what a materiality assessment helps the organisation achieve.
