What can ESG materiality assessment teach evaluators about listening to different voices?

Abstract Information: Materiality analysis is used to help businesses identify and prioritize areas of focus. As a first step, it involves identifying and engaging with different stakeholder and rights-holder groups – bringing different voices and perspectives into the mix. Originally the domain of accountants, ESG materiality analyses are becoming more visible and important as mandatory sustainability reporting grows. As of 2022, more than three-quarters of large global public firms were using them. What – if anything – can evaluators learn from these exercises in stakeholder engagement, strategy and reporting? Your presenter is a seasoned internal nonprofit evaluator whose curiosity about “this ESG stuff” turned into a new course of graduate study in Environment & Business. This short, practical presentation will draw on findings from a graduate research project including a literature review, document analysis and interviews with industry actors. We’ll explore: -What is a materiality assessment and what is it used for? -What methods are regularly used to collect data and engage stakeholders? -Are there emerging best practices? Major critiques? -What of this might transfer to out of ‘big business’ to a traditional nonprofit or social enterprise context? - How could materiality assessment practices be leveraged as a tool for amplifying and empowering different voices? We hope this session will introduce you to new ideas and approaches from outside of traditional evaluation!