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Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Materiality refresh

Also called: materiality reassessment

ELI5

Periodic update of a previous materiality assessment.

Used in conversation

“Which standard and reporting period govern materiality refresh?”

Pitch context

You will see “Materiality refresh” 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.