This report asks the questions:
- Could the definition and understanding of the concept of materiality be evolving to incorporate new issues, inclusive of more stakeholders, and over greater time horizons?
- To what extent are various standard setters and other bodies developing their frameworks to incorporate new forms of the materiality principle – and what challenges does this bring?
- In light of developments, are the issues and risks related to natural capital more likely to be included as material business concerns?
Download the report here.