Materiality For Sustainability Reporting

Focusing on decision-useful information.

To make the right decisions, investors need the right information at the right time. So when preparing reports under IFRS^® Sustainability Disclosure Standards, you need to provide sustainability-related information that is clear, structured and decision-useful. However, you may face challenges in determining which information to report.

"As Hong Kong adopts global sustainability standards, materiality ensures ESG disclosures are focused, relevant and impactful for investors - Eddie Ng - KPMG ASPAC Corporate and Sustainability (CSR) and ESG Assurance Topic Team Leader, KPMG China"

Materiality assessment

The concept of materiality aims to help you focus on providing decision-useful information to your investors. It determines the volume, type and precision of information you report.