Corporate Strategy
How to Conduct an ESG Materiality Assessment and Choose Between GRI and SASB/ISSB Reporting
An ESG materiality assessment identifies and prioritizes environmental, social, and governance topics most relevant to a business and its stakeholders, serving as the foundation for sustainability disclosure strategies. The choice of reporting framework, such as GRI, SASB, or ISSB, depends on whether the primary audience is investors or a broader stakeholder group.
Isabella Reyes·November 1, 2026
