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

Materiality judgement

Also called: materiality determination

ELI5

Management's documented conclusion about whether an issue is material.

Used in conversation

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

Pitch context

You will see “Materiality judgement” 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.