When Materiality Meets Reality

B. Lorraine Smith
7 min readApr 1, 2022
Matereality: Not a spelling mistake. A reality check.

What if we look at an old tool in a new way?

I propose a variation on a materiality assessment, as an alternate way to understand a company in relation to the future we want.

This new approach asks the question,“What if materiality was based in reality?”

B. Lorraine Smith

Recovering ESG "expert"; yarn spinner; distance runner; magical realist. Sensing a path to an economy serving life. also at https://blorrainesmith.substack.com/