Materiality & stakeholder impact · Core
Stakeholder mapping
Also called: stakeholder analysis
ELI5
Identification and prioritisation of stakeholders by impact, interest or influence.
Used in conversation
“State the boundary and evidence behind stakeholder mapping before publishing the claim.”
Pitch context
You will see “Stakeholder mapping” 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
- Stakeholder analysisThe search label “Stakeholder analysis” can route to both entries.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workSupporting source family · institutional · checked 2026-08-16