IPSASB held a session on materiality in the context of sustainability reporting

The IPSASB met in October 2023 to hear from sustainability reporting practitioners what the latest thinking is on materiality in the context of sustainability reporting, and how materiality is assessed and considered in practice.

Although the concept of materiality is something that preparers of financial statements are familiar with, reporting on broader sustainability information brings new challenges to an entity’s materiality assessment. International standard-setters have recognised this and are developing guidance to assist preparers with this concept. 

Watch the recording of the session on the IPSASB’s YouTube Channel.


The article has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved, or otherwise acted on by the Board.


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