Moody’s uses a non-financial materiality assessment to identify the sustainability topics that are most relevant to our internal and external stakeholders and most influential to our business.
The materiality assessment informs our sustainability strategy and reporting content.
Materiality topics (as of Q3 2020)
In 2020, Moody’s conducted its first comprehensive non-financial materiality assessment. This assessment, completed by an independent consultant, used quantitative data and qualitative insight from international sustainability frameworks (e.g., SASB, GRI, TCFD, WEF and SDGs), and internal and external stakeholders, including our Executive Leadership Team and global workforce, customers, investors and NGO/advocacy groups. We intend to revisit this process every two to three years to address evolving business, climate and regulatory changes.