Qu’est-ce qu’une matrice de matérialité ?
The concept of “materiality matrix”, which is widely used by Anglo-Saxons, makes it possible to sort and isolate the most relevant financial elements to describe a company’s economic performance.
Increasingly popular with companies, the matrix makes it possible to prioritize a company’s CSR issues. It also takes into account the importance of these issues for the various stakeholders.
Why create a materiality matrix?
Whether by legal obligation under article 225 or to promote a sustainable development approach, CSR reporting is becoming an increasingly common practice for companies. However, this exercise, which is sometimes complex, requires the prioritisation of the multiple challenges of sustainable development in relation to the company’s priorities but also the sometimes contradictory expectations of its stakeholders.
Making a materiality matrix therefore allows you to:
Better understanding
the expectations of your stakeholders and improve your CSR strategy
Communicate
on the CSR issues that are important for your company and to facilitate dialogue with your stakeholders
Be conformed
the new expectations of your stakeholders and regulatory changes
How to create the materiality matrix?
The materiality analyses carried out by Goodwill-management are based on the work of the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). The materiality matrix is based on the dual prioritisation of each issue.
From the company's perspective
internally with an objective of economic performance and also according to the maturity of the company on the subject
From the point of view of its stakeholders
in the end, only the priority issues for both the company and its stakeholders will be taken into account.
Vous souhaitez être contacté(e) par notre équipe ?
N’hésitez pas à nous laisser un message, nous nous ferons un plaisir de répondre à vos questions.
