This report investigates the concept of materiality and how it is used to identify issues for management and disclosure. It is aimed at accountancy professionals and business leaders. It explores the extent to which materiality definitions currently reflect the increasing significance of natural capital as a business issue. The report focuses on biodiversity and ecosystems, which are specific constituents of natural capital that give rise to ecosystem services.
This Interactive Library aims to facilitate information exchange between stakeholders interested in resource efficiency. A solid and comprehensive information base is needed to create the required integrated policy approach.
Stakeholders are invited to share their resource efficiency related views, findings and reports and/or to browse through the Library.