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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Materiality matrix

Also called: ESG materiality matrix

ELI5

A visual plotting of sustainability topics against selected significance dimensions.

Used in conversation

“The sustainability report needs the method, exclusions and assurance status for materiality matrix.”

Pitch context

You will see “Materiality matrix” 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.