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ESG Materiality Determination

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Testimonials

We recently engaged Lucion Delta-Simons Ltd to help on our ESG and Carbon Reduction journey. To be honest, we didn’t know what we didn’t know, and the last 6 months have been an eye-opener and a great learning curve.   

Taking us through this journey, Rob Molyneux and Rob Dadzie, have both been extremely professional, helpful and enthusiastic. They have been flexible and patient, making the journey to a positive ESG disclosure easier.   

We are nearing the end of the scope of work, with the exception of our end-of-year GRI report, but I’m sure we will be back annually for ESG Performance Validations and Carbon Assessments.

The team have done a great job, and I look forward to continuing to work with you.

David Robinson HSE & ESG Director Innovo Build UAE

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ESG Materiality FAQs

ESG materiality determination is the process of identifying and prioritising the environmental, social, and governance issues that are most relevant to an organisation’s business and its stakeholders. It helps focus sustainability efforts on areas with the greatest impact and importance.

It’s generally recommended to conduct a materiality assessment every 1-2 years, or when there are significant changes in your business environment or stakeholder expectations. Regular reviews ensure your ESG strategy remains relevant and aligned with current priorities.

The process should involve a diverse group of internal and external stakeholders, including senior management, employees from various departments, investors, customers, suppliers, and community representatives. This ensures a comprehensive view of ESG priorities.

Materiality determination guides ESG reporting by helping organisations focus on the most relevant issues. It ensures that sustainability reports address the topics that matter most to the business and its stakeholders, making the reporting more focused and impactful.

Yes, businesses of all sizes can benefit from materiality determination. For small businesses, it can help focus limited resources on the most impactful ESG areas and demonstrate commitment to sustainability to stakeholders.

Many ESG reporting frameworks, including GRI and SASB, require or recommend materiality assessments. Our process aligns with these frameworks, ensuring that your materiality determination supports compliance with recognised reporting standards.

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