Materiality assessment and stakeholder engagement are central to an effective ESG strategy and reporting process. They help organisations understand which environmental, social and governance issues matter most to the business and its stakeholders, providing a stronger basis for prioritisation, decision making and credible ESG disclosures.
Through structured engagement with internal and external stakeholders, organisations can identify emerging expectations, assess the significance of key ESG topics and focus resources on the issues with the greatest potential impact on business performance and stakeholder value.


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