Materiality Assessment: A Critical First Step in ESG Due Diligence
Given the complex landscape of global, regional, and country-specific sustainability reporting frameworks and standards, and the nascency of a universally accepted approach, it can be a formidable task to outline a thorough yet practical scope for an ESG due diligence exercise. Materiality, a key concept of sustainability reporting, underpins the multiple reporting frameworks and is often shaped by investors’ views of financial relevance. A materiality assessment is a critical first step in an ESG due diligence exercise to identify and prioritize ESG issues that are most critical to a given company and its stakeholders. Additionally, the exercise provides guidance on the pertinent data for companies to disclose and investors to assess.
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Contacts
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Charlotte Peyraud Director Co-Head of Sustainability Advisory Services
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Robert Teigman Managing Director Co-Head of FVA Energy and Infrastructure
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Sean D. Murphy Managing Director Head of Transaction Advisory Services
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Sonia Bakshi Director
