Business Pitch Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Connected materiality

Also called: integrated materiality

ELI5

Linking sustainability materiality conclusions with strategy, risk and financial reporting.

Used in conversation

“Attach the latest connected materiality to the decision pack before the meeting.”

Pitch context

You will see “Connected materiality” 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.

Sources & evidence · 4

Direct term-level sources and supporting source families.