MATERIAL MATTERS
Determining materiality is one of the
cornerstones of an effective integrated report. It
means that only the matters that substantively
affect the organisation’s ability to create value
should be reported on. In determining material
matters, consideration should be given to all
aspects of the organisation – strategy,
governance, performance, prospects, and the
important capitals. A focus on materiality avoids
reporting unnecessary and irrelevant information.
The report should disclose the process for
determining materiality, and the board should
approve the identified material matters.