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

Materiality

Also called: sustainability materiality

ELI5

A threshold for deciding which information or impacts are important enough to report or manage under a stated framework.

Used in conversation

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

Pitch context

You will see “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.

Connected terms

  • Double materialityDouble materiality combines financial and impact perspectives; an unqualified materiality reference may use only one framework.
  • MaterialityThe same visible label “Materiality” names different concepts.
Sources & evidence · 4

Direct term-level sources and supporting source families.