Materiality is one of the most important concepts in ESG reporting, yet it’s often misunderstood. This guide explains what materiality actually means, how companies decide which ESG issues matter, and why identifying the right priorities can make or break an effective sustainability strategy.

GRI, SASB, TCFD, ISSB, CSRD… if sustainability reporting feels like alphabet soup, you’re not alone. This simple guide breaks down what each framework and standard actually does, how they differ, where they overlap, and which ones businesses need to understand in today’s evolving ESG reporting landscape.