Materiality and Sector Guidelines - Enhancing the Uptake and Impact of Corporate Sustainability Reporting: A Handbook and Toolkit for Policymakers and Relevant Stakeholders Section B.2

This section provides guidance on how stakeholders can encourage and support companies of all sizes to improve their sustainability reporting, specifically by ensuring that the companies cover all material topics – the full scope of their impact. To enable government actors, policymakers and key stakeholders to understand the importance of materiality this section includes the following: 1. An overview of the sustainability reporting process to put materiality in context. 2. A detailed review of the two main approaches to addressing materiality; undertaking a materiality assessment or following sector-specific guidelines. At the end, summary guidance is provided for government actors and stakeholders on how to ensure that materiality is effectively addressed by companies of all sizes.