如何让你的实质性评估值得努力

在可持续发展的竞彩足球app怎么下载世界里，“实质性评估”报告是的骨干。他们帮助识别企业最“重大事项”，并确定哪些应报告。识别这些问题的过程涉及深入到内部和外部利益相关者得到他们的意见。这可能是耗时的，但要征求意见的策略过于巨大的机会。

But many organizations misstep in the process. I hear more stories of materiality assessments that didn’t quite deliver than stories of those that did. Here are some thoughts on improving them.

The key to getting real value out of any materiality assessment is starting with a clear understanding of what information you are looking for. This enables you to ask the right questions, choose the right stakeholders, apply the appropriate methodology and visually present the information effectively to help inform decisions.

第二，物质性评估可以（也应该）告知这两个报告和策略。

But the information that is most helpful for strategy development is somewhat different from the information requested for a report. That is fine. It can be presented separately.

The most important thing when designing any assessment is that the questions are crafted and stakeholders selected to get answers that genuinely help you make decisions.

There seems to be fundamental confusion about what is "material."

当问及指导做了实质性的评估，我经常听到这样的问题：从事正确的利益相关者是谁？有什么要问正确的问题？我应该在实质性两轴矩阵？

曾担任在福特拉咨询公司策略总监将近一年，我现在有一个问题的答案产生混乱的因素。

First, the guidance was somewhat ambiguous.The Global Reporting Initiative (GRI) is still the leading organization offering guidance on reporting. Under GRI’sG4/Standardsmaterial issues are the topics considered important for "reflecting the organization’s economic, environmental and social impacts" or "influencing the assessments and decisions of stakeholders." Earlier guidance under G3 left room for various interpretations and reporters are still catching up.

第二，而GRI规定应该有实质性和战略之间的密切联系，指导的重点是什么报告，而不是战略应该是什么。当企业使用一个实质性评估，以指导战略，什么是越来越优先的标准可能会混淆。

什么是最“材料”从报表的观点来看可能与获取新的战略优先次序不同。

Reporting and strategy development both involve a close look at your material issues and they both benefit from stakeholder consultation. So it makes perfect sense for chief sustainability officers (CSOs) and CSR managers to use one materiality assessment for both purposes.

A materiality assessment can be most useful if designed to inform both reporting and strategy.

不过，报告和策略是不一样的。有两个目标之间有着根本的张力：决定要在可持续发展报告中披露（主要是向后看）;竞彩足球app怎么下载并决定要专注于你的策略（主要是前瞻性）。的主题和优先级接触的利益相关者可能是不同的。

从报告的角度来看，与GRI对准企业希望优先基础上，最大的影响，他们的组织和事情，影响利益相关者决策的话题。现有员工，非政府组织和投资者，例如，可以帮助回答这些问题。

从战略发展的立足点，目标是优先什么组织可以或者应该do。在这方面，有什么是公司的力量去改变什么工具，行业团体或新的创新中的问题，帮助他们做到这一点，可以是面向行动的CSO非常有用。这些不同的问题，答案，它可以与目前的员工和运行的行业举措或创新实验室人民的意见是有用的。在某些情况下，这些可能是不同的人比那些谁将会征询披露目的。

实质性矩阵进化

A materiality matrix helps visualize the findings of a materiality assessment. Many variations have emerged to represent what’s important for reporting and what’s important for strategy. This is due to the ambiguity of the previous guidance on materiality and efforts to customize the exercise to meet each company’s individual needs.

以下是我将其归类：

1.“老同学”：Under GRIG3指南, material topics were defined as those that "have a direct or indirect impact on an organization’s ability to create, preserve or erode economic, environmental and social value for itself, its stakeholders and society at large." With three kinds of value (economic, environmental, social), three entities being affected (business, stakeholders, society) and a two-sided matrix, this left a lot of room for interpretation about how the info should be plotted.

Common ways of plotting include:

Y: Importance to External Stakeholders

X: Impact on Business or Importance to the Business (Internal Stakeholders)

One example is Unilever’s original可持续生活计划重大问题矩阵下面：

2. GRI’s "new guidance":报告专家等伊莱恩·科恩已经阐明GRI的G4标准。如果您选择使用一个矩阵，它应该表现出你的公司对世界最大的影响是，并决定是否投资或采取作业时是投资者或员工真正想知道的。

这是GRI的榜样of the visual representation of prioritization topics:

3.“在-中间人”：All the variations between the new and the old guidance that draw on elements of both.

4.“战略矩阵”：This version of the matrix is a strategy development tool. It does not visualize the information requested by GRI, but focuses on the impactson the businessand what the business can control. Models like this are helpful for strategy, but make it seem as if the materiality assessment process for reporting and for strategy need to be separate, which is not necessary.

They should be integrated as one informs the other:

Y: Ability to impact/influence

X：对业务的影响

Target’s 2016 CSR Reportoffers an example:

所有这些物质性矩阵已经离开人们无所适从的目标真的是一点，而当被糊涂，该实用程序丢失。

实质性assessments: one process; separate findings

设计一个评估时，最重要的是工艺问题，并选择利益相关者，以帮助你做出决定。要清楚，你想从每个什么。那就是你如何更好参与并避免常见的错误，比如没有足够的咨询内部利益相关者或行业的创新者。

A materiality assessment can be most useful if designed to inform both reporting and strategy.对于实质性接合的利益相关者可以是一个单一的锻炼，but it helps to keep the insights informing your report separate from those informing your strategy.

另外，这些信息如何被视觉呈现是至关重要的。在两个轴上把一切可能过于约束和混为一谈。

什么报告和策略的结果可以单独绘制。一个图表可以遵循什么报告GRI的指导。另一个图表可以显示如信息定义的策略更加有用，：“什么是最大的影响商家”和它的‘能力或机会影响或控制它们。’

这是a side-by-side visualization:

Other visualization options could also help guide strategy, but impact and control are two powerful driving forces.

In a final twist, by keeping the X-axis the same, you could even show both reporting priorities and strategy priorities in the same chart by using two Y-axes like this:

Admittedly, this is a lot of information in one place. But putting both reporting and strategy priorities together enables the CSO and other senior leaders to see both backward-looking forward-looking priorities at the same time.

无论哪种方式，一个精心设计的重要性评价可以通知双方的报告和策略，帮助你赢得内部和外部利益相关者。