Identifying and Applying Material Topics

Overview

There are many available standards and frameworks that can be used for different Environmental, Social and Governance (ESG) reporting purposes. This e-learning module focuses on the Global Reporting Initiative (GRI) Standards and will provide a comprehensive overview of the key concepts and reporting principles of the GRI.

By the end of this module, you will be able to:

  • Define what materiality means in sustainability reporting according to GRI and why it matters.

  • Identify the expectations of the GRI Standards regarding materiality disclosures.

  • Categorise the significant impacts of the organisation on the economy, environment, and people.

  • Compare the material issues and identification processes of different companies and industries.

  • Select among different approaches on how to engage with stakeholders.

  • Differentiate between impact materiality and the double materiality approach.

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

 

Further information:

  • Training hours: 50 minutes

  • CPD: 1.0

  • Language: English

  • Topics: ESG, Reporting

  • Sector: Corporates

  • Training method: E-learning

  • Type: Single course

  • Geographic relevance: Global

Follow us

Required fields are marked with an asterisk(*)

Your personal information will be handled in accordance with our Privacy Statement. You can update your communication preferences at any time by clicking the unsubscribe link in a PwC email or by submitting a request as outlined in our Privacy Statement.

Contact us

Petko Petkov

Petko Petkov

Partner, SEE Risk Assurance Leader and CEE Digital Identity Leader, PwC Bulgaria

Tel: +359 894 421 042

Contact us

Milivoje Nesovic

Milivoje Nesovic

Partner, Broader Assurance Services, PwC Serbia

Hide