Skip to content


As a materiality assessment affects how an organisation performs CSR communication, we have included an analysis of materiality assessments in this year’s survey. Consider this:

  • 54% of organisations report on materiality with a materiality map and prioritisation of topics;
  • 15% report only on the materiality process of the organisation;
  • 31% do not report on materiality at all.

Materiality and Indices

% of organisations
With materiality communication (priorities or process)

IBEX 97%
SMI 89%
DAX 87%

% of organisations
Without materiality communication

FTSE 49%
BEL 41%
CAC 33%

69% of organisations report on materiality

On the Index level, we have observed large differences in the use of materiality. On average, FTSE, BEL and CAC companies tend to lag behind in their adoption of materiality in CSR communication, whereas IBEX, SMI and DAX companies communicate them best.