Materiality Futures: joining sustainability to strategy

8 October 2011

Fronesys has published a new report covering materiality determination in sustainability reporting. Titled Materiality Futures: joining sustainability to strategy, the report is available for immediate purchase and costs GBP 495 (+ VAT, where applicable). Details for purchase are listed below.

Materiality Futures is authored by Chris Tuppen, corporate services partner at Fronesys, and is the most comprehensive and detailed evaluation of the materiality determination process to date.  The report analyses how 31 leading companies have identified and disclosed their material issues.

Why is this important?

As the marketplace appies an increasing focus on sustainability factors, a number of the world’s leading companies are seeking to establish which of their sustainability impacts are material to their business. The thirty one companies covered in Materiality Futures are some of the most transparent, but even with them there is often a real lack of transparency regarding how the materiality process actually works. In particular, the report finds that companies are much more likely to be open about their stakeholders’ understanding of sustainability impacts than their own.

The Materiality Futures report will enable you to:

  • compare your company’s materiality rankings against published data for 50 separate sustainability issues
  • identify which issues have a general agreement on materiality levels across sectors and geographies, and where there are large variances
  • see the extent to which, for each of the 31 companies surveyed, the stakeholders and company align in their opinions
  • see what stakeholder and business inputs have been used to weight issues
  • understand the strengths and weaknesses of the current approach to materiality determination
  • learn how materiality feeds into the new International Integrated Reporting Committee (IIRC) reporting framework.

This report’s author, Chris Tuppen, is a specialist in sustainability, having worked in the field for over twenty years.  He was previously Chief Sustainability Officer at BT. While he was at BT, he co-authored a report with AccountAbility that led to the formulation of the materiality determination process that is now widely used by companies and is part of the GRI framework. With that background, Chris is very well equipped to take the materiality determination process to the next level.

Buy this report now

Purchase the Materiality Futures report from Fronesys for GBP495 (+VAT, where applicable).  You can either send us a company purchase order to, or you can email the same address to request a link to a facility for online credit/debit card payment.

Companies in the report

Materiality Futures features an analysis of the public disclosures on 31 companies on the materiality of their sustainability impacts. The companies analysed are:

Allianz, AT&T, Ball Corp, Bayer, BMW, Cisco, Daimler, Danisco, Delhaize, Deutsche Telekom, ENI, EON, Fraport, Ford, Friends Life, Intel, L’Oreal, Ontario Realty, Petrobras, Rio Tinto, Salzgitter, SAP, Siemens, Staples, State Street, Symantec, TUV Rheinland, Vodaphone, Volkswagen, Westpac, and Wipro.


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