Sustainability Language

Reporting, Disclosure & Frameworks

Dynamic materiality

The principle that the materiality of sustainability issues is not fixed: issues migrate from impact to financial materiality as contexts, evidence and expectations change.

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Definition

Dynamic materiality is the recognition that which sustainability topics are material to a company evolves over time — with changes in scientific evidence, regulation, stakeholder expectations, markets and events such as pandemics or mergers. Under the ESRS/EFRAG regime, materiality assessment is an iterative process reperformed when circumstances change; issues once considered only impact-material can become financially material as risks crystallise.

References

Overview

What it means

Materiality is a moving frontier: today's reputational issue can be tomorrow's balance-sheet risk.

How it is used

Companies refresh double-materiality assessments each reporting cycle or on trigger events; the concept explains migration of issues (e. g. plastics, climate litigation) into financial filings.

Why it matters

Dynamic materiality disciplines sustainability reporting to stay current, and underpins the logic connecting impact materiality to financial materiality.

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