This section provides guidance on how stakeholders can encourage and support companies of all sizes to improve their sustainability reporting, specifically by ensuring that the companies cover all material topics – the full scope of their impact. To enable government actors, policymakers and key stakeholders to understand the importance of materiality this section includes the following: 1. An overview of the sustainability reporting process to put materiality in context. 2. A detailed review of the two main approaches to addressing materiality; undertaking a materiality assessment or following sector-specific guidelines. At the end, summary guidance is provided for government actors and stakeholders on how to ensure that materiality is effectively addressed by companies of all sizes.