Overview of Materiality

The video tutorial emphasizes the importance of stakeholder engagement and materiality in developing external or CSR reports. It warns against the 'ready, shoot, aim' approach, using a case study of an organization that failed to engage stakeholders, resulting in an ineffective report. The tutorial outlines a four-step process for stakeholder engagement: identifying stakeholders, engaging them, validating their concerns, and continuously reviewing and reporting. It highlights the need to align reports with stakeholder interests, legal norms, and company values.

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