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Article Details

Published Date: 11-01-2022
Author: Executive Compass

In its most simple form, an issue can be considered to be material if its omission could influence the decisions made. One of the seven principles of social value, published by Social Value International, is ‘Only include what is material’. In this context it refers to identifying material outcomes, or those outcomes that are important enough to consider when making decisions about allocating resources. You can find out more about the standard and how it is applied here.

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