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AA1000 Materiality Report-1

AA1000 Materiality Report-1

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Published by: María Margarita Rodríguez on Apr 14, 2009
Copyright:Attribution Non-commercial


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The Materiality Report
November 2006
 Aligning Strategy, Performance and Reporting
   I  n  a  s  s  o  c   i  a   t   i  o  n  w   i   t   h
The Materiality Report was produced byAccountAbility in association with BT Group andLloyds Register Quality Assurance (LRQA). It waswritten and developed by Maya Forstater, SimonZadek, Deborah Evans, Alan Knight, Maria Sillanpää,Chris Tuppen and Anne-Marie Warris.Deborah Evans is Business Manager – CorporateReporting and Assurance at LRQAdebbie.evans@lrqa.comMaya Forstater is a Senior Associate ofAccountAbilitymaya@accountability21.netDr Alan Knight is Head of Standards and RelatedServices at AccountAbilityalan@accountability21.netMaria Sillanpää is a Senior Associate ofAccountAbilitymaria@accountability21.netDr Chris Tuppen is Head of SustainableDevelopment and Corporate Accountability at BTChris.tuppen@bt.comDr Anne-Marie Warris is Global Product Manager– Environment at LRQAanne-marie.warris@lrqa.comDr Simon Zadek is Chief Executive ofAccountAbilitysimon@accountability21.netThe Materiality Framework is based on theapproaches and experiences of businesses includingAnglo American, BP Plc, BT Group Plc, Ford MotorCompany, The Gap Inc., Hydro Tasmania, Nike Inc,Novozymes and Telefonica. We are grateful for theinsights provided by Karin Ireton of Anglo American;David Bickerton, Adriana Mazry and NicholasRobinson of BP; Susan Morgan of BT; Dunstan Hopeof BSR; Krista Gullo and Andy Hobbs of Ford; LucyCandlin of Future Perfect; Darryl Knudsen andMonica Oberkofler of Gap; Sean Gilbert of GRI;Alison Howman of Hydro Tasmania; Charles Gatchelof Nike; David Owen of Nottingham University; ClausFrier and Pia Carlé Bayer of Novozymes; GeorgeDallas of Standard and Poor’s; Susan Todd of SolsticeSustainability Works; Rafael Fernandez Conazon ofTelefonica; and Lars-Olle Larsson (independent).Jeannette Oelschlaegel, Eric Ripley and Meera Shahfrom the AccountAbility team also contributed to thedevelopment this report and Alex Chilton of AlexChilton Design was responsible for its design.
Download this report, as well as furtherresources on materiality fromhttp://www.accountability21.net/materiality
The Materiality Report
250-252 Goswell Road, LondonEC1V 7EB United Kingdom+44 (0) 20 7549 0400November 2006ISBN 1-901693-40-6© AccountAbility, BT Group Plc and LRQA, 2006.All rights reserved.
As three organisations involved in sustainability reporting we have, in different ways, seen the concept ofmateriality become an increasingly important word in the reporting lexicon.There are two challenges facing reporters. One is to find an approach that provides the comprehensive datathat some stakeholders require, while still being able to show what’s really important to the success of theorganisation. The second is to do this in a concise and clear way. A successful materiality determinationprocess is key to meeting these challenges.In this report we have explored the concept of materiality, reviewed how various companies have tackled itand propose a Materiality Framework that everyone can use.As we travelled this journey it became increasingly clear to us that the benefits of a robust materiality deter-mination process go far beyond reporting. It provides the organisation with evidence that links sustainabilityto commercial strategy, helps identify longer term value drivers and is a route to the convergence of sustain-ability and the market place.Ultimately we believe a greater emphasis on materiality in sustainability reporting will lead to an acceleratedconvergence with financial reporting.This is an exciting, experimental space please share your thoughts and experience with us.
Simon ZadekChris TuppenDeborah Evans
AccountAbilityBT Group Plc.LRQA

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