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AKT Peerless worked with a major energy utility (Utility) to identify key environmental, social and economic/governance topics that impact the Utility’s performance, employees, communities and the customers it serves. AKT Peerless followed the Global Reporting Index (GRI) G4 Implementation Manual—Identified Material Aspects and Boundaries as a guideline to conduct a Materiality Assessment.
AKT Peerless and the Utility began the process by identifying a broad list of Relevant Topics that may be considered important to the Utility’s performance. Through a process of internal meetings, review and analysis, the list was reduced to a smaller number of Relevant Topics. That list was then presented to a variety of internal and external stakeholder groups who were asked to rate the importance of the Relevant Topics.
AKT Peerless developed a Sustainability Survey to retrieve input on these topics. The Survey, combined with workshops, interviews and direct engagement, provided data on how each stakeholder group rated the importance of the Relevant Topics. The outcomes were graphed showing internal versus external results producing a Materiality Matrix. The Matrix identified the topics of most importance to each stakeholder group. The results of the Matrix, combined with additional analysis, resulted in identifying a set of Material Aspects. These Aspects were used to develop a robust Sustainability strategy.