Quick Guide on Materiality

materiality quick guide

Case Studies Included 

  • Materiality Case Study: Carnival Corporation & plc
  • Materiality Case Study: FedEx
  • Materiality Case Study: Sealed Air
  • Materiality Case Study: Smithfield Foods
  • Materiality Case Study: Tennant Company
  • Materiality Case Study: Union Pacific

GEMI Quick Guide on Materiality

GEMI’s Quick Guide on Materiality is designed to help corporations understand materiality and its relationship to sustainability; recognize the importance of materiality in defining an appropriate sustainability strategy; and learn what factors to consider when undertaking a materiality assessment.  

PDF (1.9MB), 16 pages.

Overview

The GEMI Quick Guide on Materiality is designed to help corporations:

  1. understand materiality and its relationship to sustainability;
  2. recognize the importance of materiality in defining an appropriate sustainability strategy; and
  3. learn what factors may be helpful to consider when undertaking a materiality assessment.

This guide is designed to help companies at any level of implementation and, in addition, may provide input to the evaluation process that determines whether or not to start a materiality assessment.

The information and case studies provided in this guide are designed to help define a sustainability strategy that makes sense for a company. This guide may also be helpful to the broader sustainability community and its understanding of materiality assessment. Materiality assessment and the term ‘material issues’ in the context of this quick guide refers to the identification of social and environmental issues that are important to the sustainability initiatives of an organization.

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materiality

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