MBA Skillset: Materiality Assessment

Materiality assessment is a tool that helps firms determine how to prioritize environmental, social, and governance (ESG) issues by identifying which issues matter most to: a) the firm’s business success and b) the firm’s stakeholders.  This MBA Skillset paper explains the materiality assessment process, its objectives, and its limitations.

Published 2021. 2 pages. PDF.

Author: Katie Kross, MBA, Managing Director, Center for Energy, Development, and the Global Environment (EDGE), Duke University. Special thanks to: Michelle Yuan, Scott Tew, and Dan Vermeer.