個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports
內容大綱
Materiality assessments play an important role in helping firms to select the environmental, social, and governance (ESG) topics to include in their sustainability report. This article presents the six main steps of materiality assessments, the methods used, and how the complexity, uncertainty, and evaluative nature of sustainability issues complicate them. This article draws two conclusions: the selected materiality perspective influences how the other steps are conducted, and assessment results should not only focus on selecting win-win scenarios, but also on "tensioned topics," which indicate material societal impact but lack a business case.