Why materiality in sustainability reporting matters

Delegates during a sustainability conference at Radisson Blu Hotel in Nairobi on May 8, 2025.

Photo credit: Wilfred Nyangaresi | Nation Media Group

In today’s business environment, environmental, social, and governance (ESG) factors have moved from the margins to the mainstream, shaping the very foundations of long-term value creation.

Companies that aim to satisfy investors, regulators, and local communities must focus their sustainability reporting on the issues that matter most.

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Note: The results are not exact but very close to the actual.