Does the template include a materiality analysis process? Loading...
Yes. ‘Materiality’ section purposes a process to indentify the material Aspects that should be included in the report. In a G4 Sustainability Report, material issues must be apparent.
You can add new material Aspects (different from the G4 guidelines) if you have identified it. For example, other Aspects are the ones of the sector supplements.
The publication ‘Sustainability Topics for Sectors. What do stakeholders want to know?’ provides insight into what key industry stakeholders currently see as the material topics to be included in a report per business activity group. The publication can be downloaded in https://www.globalreporting.org/resourcelibrary/sustainability-topics.pdf.
The process proposed in the GRI guidelines requires stakeholder engagement in order to define material aspects.
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