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Materiality & stakeholder impact · Working

Stakeholder prioritisation

Also called: stakeholder prioritization

ELI5

Deciding which stakeholders require deeper engagement based on effect, vulnerability or influence.

Used in conversation

“State the boundary and evidence behind stakeholder prioritisation before publishing the claim.”

Pitch context

You will see “Stakeholder prioritisation” 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.