Assessing materiality
ESG reporting, whether to investors, stakeholders, or for external reporting purposes, is essentially the output of a more comprehensive strategic framework, focused on matters that are material to your firm and/or portfolio company(ies). Materiality assessments are the vital starting point, from which potential financial and non-financial risks, and opportunities, can be managed.
Figure 7: ESG reporting as part of a more comprehensive ESG strategic framework
Source: Environmental, social and governance (ESG) materiality assessment (KPMG), August 2017
In this section of the guide
Explore all sections of the guide
Reporting template and tools
ESG reporting template ESG life cycle tool SFDR tools TCFD tools Timelines
Mapping of voluntary frameworks and standards
Definitions and distinctions Who is who Scope of information
Deep dive for VCs and investors
ESG reporting from a VC perspective ESG reporting from an investor perspective
