The purpose of the Materiality Value Matrix is to create a common view between the economic vision and the impact, social and environmental vision. The Materiality Value Matrix is one of the key building blocks to create a true dashboard to manage strategy and integrate tools to measure and manage the company’s impact performance.

Building the Materiality Value Matrix requires the involvement of the company’s internal and external stakeholders. Direct involvement, if possible, relevant to the level of contribution or quantitatively significant – yes, consumers and suppliers can also be asked about these issues – or indirect through document analysis. At the company’s table sits management, the team charged with setting the company’s strategic direction. But that’s not enough. You need to dig into the numbers, from FCS analysis to investment plans.

The Materiality Value Matrix provides priorities in the form of projects and commitments that go into the corporate investment plan and on which KPIs are built to monitor and evaluate the actual implementation of the vision and mission.