A Practical Guide to Materiality assessments under IFRS S1 and S2

With organisations increasingly moving into implementation of the ISSB Standards, materiality is one of the most important, and practical, judgements to get right. This webinar will explore what materiality means under the ISSB Standards, how to approach the assessment in practice, and how to build a process that is robust, well-governed and clearly documented. In this 45-minute session, Agendi's team covers: 1. Understanding the role of materiality in sustainability reporting, including how materiality is defined under IFRS S1 and IFRS S2 and how it compares with other reporting frameworks and approaches 2. A practical, step-by-step approach to conducting a materiality assessment under IFRS S1 and IFRS S2 3. Applying materiality in practice, including practical examples, common challenges, and good practices for governance, documentation, and reporting.