Why Materiality Assessments Are Critical for Effective ESG Strategy Development

In today’s business landscape, environmental, social, and governance (ESG) factors are no longer just buzzwords; they have become integral to corporate strategy. As investors, consumers, and regulators increasingly prioritise sustainability, companies must develop robust ESG strategies to stay competitive and maintain their social license to operate. Central to the success of these strategies is the materiality assessment—a tool that helps organisations identify and prioritise the ESG issues most relevant to their operations and stakeholders.

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