Materiality is a hotly debated topic, not only at the financial level but also at the sustainability level. Until a few years ago, multiple bodies (d standards regarding reporting inherent to sustainability. Currently, we are seeing a consolidation of various bodies into one Board and the emergence of very close collaborations between bodies giving these standards. This reduces the definitions of materiality, which were marked by even considerable differences in the past. In the following pages, we will highlight the central bodies that (standards concerning sustainability and the definition of materiality contained in these standards alla sostenibilitàCurrently, there is a consolidation of several bodies into a single OA body, with very close cooperation between bodies issuing standards. This reduces the definitions of materiality, which in the past, were marked by differences even known i. On the following pages, we will highlight the main bodies issuing standards concerning sustainability and is the definition of materiality contained in these standards.
Keywords : Sustainability, Materiality, Relevance, Materiality in the Context of Sustainability, Double Materiality.