Materiality as the foundation for disclosure

Organisations should disclose material information about their people-related impacts, dependencies, risks and opportunities. What constitutes material information is dependent on the materiality definition applied.

Materiality functions as a filter for determining which information is relevant for inclusion or exclusion from disclosures, based on the perspective and information needs of the users of the disclosures. While different types of information may serve different purposes and audiences, there is significant overlap in the information needs they reflect.

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