LCA as A Tool to Define Materiality in The New GRI Sustainability Reporting Standards
In creating sustainability report, one thing that is important to be considered by organization to start creating the report is defining materiality. Among wide range of topics, the organization have to assess which topics are important, relevant and can be considered as material, means they can reflect the organization’s impacts to the three pillars of sustainability – economic, environmental, and social. In this context, ‘impact’ refers to the (positive/negative) effect an