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In March 2021, the Organismo Italiano Business Reporting (O.I.B.R.) Foundation launched a Working Group (WG) on operationalizing materiality.

The WG aims at developing a set of applied guidelines on how to identify and monitor the evolution of sustainability-related material issues, by reviewing the latest conceptual developments – e.g., double and dynamic materiality – as well examining best practices applied by the professionals to conduct their materiality assessments.

The first draft of the applied guidelines will be launched in Q4 2021 and will be publicly available for the benefit of report preparers, investors, and standard setters interested in identifying and overcoming the practical challenges of conducting a materiality assessment.

In order to provide context to the applied guidelines and ground them in practice, the WG is inviting you to provide input through this survey.

The WG is thankful for your contribution!

The WG is co-chaired by Donato Calace, VP of Innovation and Accounts at Datamaran, and Riccardo Stacchezzini, University of Verona. The members include academics and professionals:

– Alessandro Lai, University of Verona & President of OIBR Foundation
– Laura Girella, Value Reporting Foundation & University of Modena and Reggio Emilia
– Gaia Melloni, HEC Lausanne
– Noemi Muzzopapa, Chiesi Farmaceutici
– Edoardo Miscioscia, Ferrero
– Elena Liverta, Saipem
– Francesco Curto, DWS
– Nicola Tedeschi, Cattolica Assicurazioni
– Alessandra Simonotto, Piaggio
– Alberto Alimento, Piaggio
– Gaia Ghirardi, Cassa Depositi e Prestiti
– Simona Melchiorri, Cassa Depositi e Prestiti
– Marco Boffo, Cassa Depositi e Prestiti