Ensuring the relevance and integrity of sustainability reporting

A materiality assessment informs critical sustainability strategies, helping to ensure that sustainability reporting is communicating relevant information to diverse stakeholder groups effectively. As the value and necessity of sustainability reporting increases to meet evolving legislation and growing consumer demands, so too does the important of materiality assessments.

With an experienced team of sustainability professionals, Bureau Veritas works with clients to define and undertake materiality assessments. Using valuable information about the overall business strategy, a materiality assessment helps to engage top-level management, demonstrating the organisation’s commitment to sustainability to investors, employees, clients, and other stakeholders.

It also helps map stakeholder groups, incorporating their views and balancing internal and external viewpoints.


Material aspects are those that either

  • Reflect the reporting organisation’s significant economic, environmental, and social impacts; or
  • Substantively influence the assessments and decisions of stakeholders


Our process for materiality assessments aligns with recognised reporting frameworks and sustainability rankings requirements including the UN Sustainable Development Goals, GRI and CDP.

  • PHASE 1: Define purpose and scope: Define what materiality means for your organisation and be clear about your objectives and audience.
  • PHASE 2: Identify potential topics: Create a long list of potential material topics.
  • PHASE 3: Categorise: Refine the long list of potential material topics by clustering them into categories.
  • PHASE 4: Gather information about the impact and importance of topics: Explore each material topic in detail to understand its relevance to the business and stakeholders.
  • PHASE 5: Prioritise: Prioritise material topics based on the strategic importance to the business, importance to stakeholders and the social, economic, and environmental impact of each topic in the value chain.
  • PHASE 6: Engage management: Test the results of your materiality assessment with key internal audiences to validate the outcome.
  • PHASE 7: Seek stakeholder feedback: Follow up with stakeholders to get feedback on the material topics reported.


  • Ensure stainability reporting is communicating relevant information to all stakeholders
  • Map stakeholder groups
  • Balance internal and external viewpoints
  • Full support from a global leader in sustainability services


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