Tipping points: where perception meets reality July 2016 User View by Claudia Volk, Associate Director, Research Products, Sustainalytics, Germany THE crux of materiality is “the threshold at which sustainability topics become sufficiently important that they should be reported”, says the Global Reporting Initiative (GRI) Guidelines. This points to what the GRI and RobecoSAM (see Defining What Matters 2016) recently called “sustainability reporting materiality” … more