1、SUSTAINABILTY REPORTING RISK AND MATERIALITY|XXXXXXXXXXXXXXXXXXXSUSTAINABILTY REPORTING RISK AND MATERIALITY|XXXXXXXXXXXXXXXXXXXSUSTAINABILITY REPORTING RISK AND MATERIALITYSUSTAINABILTY REPORTING RISK AND MATERIALITY|CONTENTSContentsAbout ACCA.3Introduction.4Step 1:Identifying the organisations SRR

2、Os.5 Scanning the environment.6 Leveraging the existing risk-management process.7 Leveraging the knowledge and expertise of people across different functions.8Step 2:Assessing whether SRROs could reasonably be expected to affect the organisations prospects.9Step 3:Determining material information fo

3、r disclosure.13Conclusion.17Glossary.18Acknowledgements.20References.21AUTHORAaron SawHead of Corporate Reporting Insights Financial2SUSTAINABILTY REPORTING RISK AND MATERIALITY|XXXXXXXXXXXXXXXXXXX 2025 Association of Chartered Certified Accountants February 2025About ACCA We are ACCA(the Associatio

4、n of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today proudly support a diverse communi

5、ty of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethical judgement to create,protect,and

6、report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators,and other accountancy bodies,were strengthening and b