Figure 3.
The diagram depicts financial materiality and impact materiality as overlapping interpretive dimensions. Their intersection creates creative friction, in line with the sense of dissonance perspective.The network diagram places Financial materiality on the left and Impact materiality on the right. The left cluster has 3 connected nodes. The right cluster has 3 connected nodes. Both clusters connect to a central overlapping node. A pointer below the central node is labelled Creative friction at the overlap.

A sense of dissonance representation of financial and impact materiality

Source: Author’s elaboration inspired to OIBR (2022, p. 10) and Stark (2009, p. 18)

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