We experience a growing momentum for sustainability reporting. Nevertheless, one of the biggest challenges continues to be defining materiality. What is the definition of materiality for GRI? How are the GRI Standards created? Why do you need to understand your impact on society and the environment for financial materiality? And how and with whom is the Global Reporting Initiative collaborating? Prof. Laura Marie Edinger-Schons discusses these questions with Sabine Content, director of Corporate and Stakeholder Engagement at Global Reporting Initiative (GRI).