Material issue IDs and where to find them

Material issue IDs and where to find them

When adding material issues to the Stakeholder Materiality Assessment you are required to select the relevant framework, as well as enter the material issue ID used by your chosen framework.

What are material issue IDs

In the context of ESG (Environmental, Social, and Governance) assessments, a material issue ID is a unique identification number assigned to specific sustainability-related issue within a given framework.

These material issue IDs play an important role in ESG reporting and analysis, by enabling organisations to systematically identify, track, and address the most significant ESG challenges and opportunities.

Where to find material issue IDs for different frameworks

Here are some resources where you can find material issue IDs for various ESG frameworks:

  1. Global Reporting Initiative (GRI)

  2. Sustainability Accounting Standards Board (SASB)

  3. Task Force on Climate-Related Financial Disclosures (TCFD)

  4. Carbon Disclosure Project (CDP)

  5. United Nations Global Compact (UNGC) (for SDGs)

  6. ISO 14001 (Environmental Management System)

  7. ISO 26000 (Social Responsibility)

  8. United Nations Sustainable Development Goals (SDGs)

  9. Equator Principles

  10. Sustainable Development Reporting (SDR)

  11. European Financial Reporting Advisory Group (EFRAG)

  12. Corporate Sustainability Reporting Directive (CSRD)

  13. International Sustainability Standards Board (ISSB)

  14. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

Material issue IDs are essential tools for conducting comprehensive and effective ESG assessments. They bring clarity, consistency, and transparency to the process, enabling organisations to make informed decisions, set meaningful sustainability goals, and communicate their progress to stakeholders more effectively. By referencing the provided URLs, users can access various ESG frameworks to find the relevant material issue IDs for their assessments.

⚠️ Good to know:

  • The availability of material issue IDs may vary across frameworks, and it's essential to ensure alignment with the specific framework your organisation follows.

  • Some frameworks may be regularly updated, and it's a good practice to visit the official websites or contact the relevant organisations directly for the most current information.


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