How to make your materiality assessment worth the effort

Materiality assessments can (and should) inform both reporting and strategy, but what is most "material" from a reporting standpoint often differs from what is prioritised as part of strategy. This results in companies identifying as "material" what is most important to their stakeholders rather than what is most important to the success and longevity of the business. This article from Mia Overall does an excellent job of explaining the fundamental tension between these two objectives and how to better chart such information.