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  "documentTitle": "Big shifts, small steps Survey of Sustainability Reporting 2022",
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  "notes": "The chart displays the percentage of companies using different materiality concepts (impact on company, stakeholders, and society).",
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      "text": "Around the world, a significant majority of reporting companies in both the N100 (71 percent) and G250 companies (77 percent) are performing materiality assessments.",
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      "text": "Figure 15: Material topic disclosure by materiality concept (2022)",
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      "text": "Materiality is the cornerstone of reporting and a useful starting point for companies of all sizes. The materiality process assesses the impact that an ESG-related topic will have within a specific context.",
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      "text": "Base: 4,581 N100 and 240 G250 companies that report on sustainability or ESG matters. Source: KPMG Survey of Sustainability Reporting 2022, KPMG International, September 2022",
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