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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Impact materiality

Also called: outward-impact materiality

ELI5

Whether an organisation has significant effects on people or environment.

Used in conversation

“Can we separate the target for impact materiality from measured performance?”

Pitch context

You will see “Impact 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

  • Financial materialityFinancial materiality considers information relevant to enterprise value or investor decisions; impact materiality considers significant effects on people or environment.
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Sources & evidence · 4

Direct term-level sources and supporting source families.