The publication of Jilde Garst, PhD, prof dr Karen Maas & prof dr Jeroen Suijs is now online at California Management Review! This article presents the six main steps of materiality assessments for ESG reporting, the methods used, and how the complexity, uncertainty, and evaluative nature of sustainability issues complicate these assessments. This article draws two conclusions: the selected materiality perspective influences how the other steps are conducted, and assessment results should not only focus on selecting win-win scenarios, but also on “tensioned topics,” which indicate material societal impact but lack a business case.
Read the publication here.