A quiet and gentle war is simmering away in relation to defining materiality in a sustainability context. For some of you, that won’t really matter. For others, the cold materiality war of 2014 will have profound consequences.
A detailed look at the pluses and minuses of the three major bodies pushing forward corporate reporting (GRI, SASB and IIRC).
Saying whether the changes to GRI are good or bad reveals a lot about the commentator’s position. Here’s my guide to reading comments on the G4, and at the end of the post, my own comments.
Some commentators are bemoaning the changes to the GRI G4 released last week, while others are praising them. I’ll hold my views until next week, but it’s interesting that the G4 has polarised responses more than any other change to the GRI Reporting Framework.
I will soon post a review of GRI’s changes to G4. In the interim, Katie Schmitz Eulitt and Marisa Mackey (of SASB) have published an interesting view on the state of CSR disclosure, which makes some interesting connections to materiality. Some of you might also be interested to know about SASB’s views on materiality of issues in the […]