Measurement of the materiality and stakeholder relationship scores
| Score | Materiality | Stakeholder relationship |
|---|---|---|
| 0 | If there is no reference to materiality | If there is no reference to stakeholder relationships |
| 1 | If the report only states that materiality is a principle followed for producing the report | If the report only states that stakeholder relationships and engagement are principles followed for producing the report |
| 2 | If it includes a brief discussion of what is considered material in general terms | If it includes a brief discussion on how stakeholders are engaged |
| 3 | If, beyond the discussion of what is material, it communicates the material issues emerging from the analysis | If, beyond the discussion of how stakeholders are engaged, it communicates the results emerging from the engagement |
| 4 | If the description of the process and its results are described in great detail | If the description of the process and its results are described in great detail |
| 5 | If the report devotes significant attention to materiality (materiality matrix and materiality process). Information on the prioritisation of actions to address the material issues must be provided | If the report devotes significant attention to stakeholder relationships and engagement (e.g. methods, results and actions taken) |
| Score | Materiality | Stakeholder relationship |
|---|---|---|
| 0 | If there is no reference to materiality | If there is no reference to stakeholder relationships |
| 1 | If the report only states that materiality is a principle followed for producing the report | If the report only states that stakeholder relationships and engagement are principles followed for producing the report |
| 2 | If it includes a brief discussion of what is considered material in general terms | If it includes a brief discussion on how stakeholders are engaged |
| 3 | If, beyond the discussion of what is material, it communicates the material issues emerging from the analysis | If, beyond the discussion of how stakeholders are engaged, it communicates the results emerging from the engagement |
| 4 | If the description of the process and its results are described in great detail | If the description of the process and its results are described in great detail |
| 5 | If the report devotes significant attention to materiality (materiality matrix and materiality process). Information on the prioritisation of actions to address the material issues must be provided | If the report devotes significant attention to stakeholder relationships and engagement (e.g. methods, results and actions taken) |
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