Focusing on decision-useful information.
To make the right decisions, investors need the right information at the right time. So when preparing reports under IFRS® Sustainability Disclosure Standards, you need to provide sustainability-related information that is clear, structured and decision-useful. However, you may face challenges in determining which information to report.
"As Hong Kong adopts global sustainability standards, materiality ensures ESG disclosures are focused, relevant and impactful for investors - Eddie Ng - KPMG ASPAC Corporate and Sustainability (CSR) and ESG Assurance Topic Team Leader, KPMG China"
Materiality assessment
The concept of materiality aims to help you focus on providing decision-useful information to your investors. It determines the volume, type and precision of information you report.
Six steps to guide your analysis
Follow the six steps in our new how-to guide – with practical insights and examples – that will help you provide the sustainability-related information your investors need.
The process starts with the value chain – including the company's business model and external environment. The six steps focus on how to filter out first the relevant risks and opportunities and then the material information investors need.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
