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Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Dynamic materiality

Also called: evolving materiality

ELI5

The idea that an issue's significance can change over time and between impact and financial perspectives.

Used in conversation

“State the boundary and evidence behind dynamic materiality before publishing the claim.”

Pitch context

You will see “Dynamic materiality” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.