Materiality Assessments: What Businesses Need to Know
Wall Street Journal
Materiality assessments are required by many U.S. securities laws and associated disclosure regulations. They also provide an opportunity for businesses to focus resources on key priorities and demonstrate a seriousness of purpose to investors and other key stakeholders. This paper provides an introduction to why materiality assessments are important, the steps involved with conducting one and advice from sustainability practitioners.
https://www.wsj.com/articles/materiality-assessments-what-businesses-need-to-know-be994aa9