ABSTRACT
Stakeholder engagement processes are an essential component of preparing a quality sustainability report. In some organisations these processes focus on identifying material social, environmental and economic sustainability issues. Board buy in is important not least because of the requirement that an integrated report provide insights into strategy and identify who and/or which governance body is responsible for its content. Companies need to critically challenge their understanding of the complex relationship between all of their inputs, activities, outputs and outcomes and find innovative ways of reporting on their business model. Quotes in the Materiality Report from executives in leading organisations indicate that practice was already heading in the direction of integrating materiality in financial and sustainability reporting. The Fuji Xerox Australia Sustainability Report 2013 states: Like many organisations, embedding sustainability in how we plan, manage and measure our business remains a key challenge and requires continual refinement.
