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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Financial materiality

Also called: investor materiality

ELI5

Whether sustainability information could influence investor decisions or enterprise prospects.

Used in conversation

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

Pitch context

You will see “Financial 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.

Connected terms

  • Impact materialityFinancial materiality considers information relevant to enterprise value or investor decisions; impact materiality considers significant effects on people or environment.
When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.