Building the materiality dashboard
In order to make an assessment of the materiality of an aspect, it is necessary to take into consideration all factors characterizing the relationship between the company and its audiences. In the definition of materiality, a strong emphasis is placed on both external and internal stakeholders, as their reasonable expectations and interests have to be taken into account as an important point of reference.
The company and its stakeholders make a combined analysis of the meaning of these factors in terms of impact on each other's expectations and benefits. This process enables the selection of items that make up primary engagement fronts to undertake a development path that is sustainable for the company.