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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Materiality disclosure

Also called: materiality-method disclosure

ELI5

Explanation of how material topics were identified and prioritised.

Used in conversation

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

Pitch context

You will see “Materiality disclosure” 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.