URB-A.01.B - Material Impact Prioritisation
Does the company identify and prioritise its most material impacts?
About the data
The WBA Urban Benchmark measures and ranks the world's most influential companies on their efforts to shape sustainable, inclusive and resilient urban environments, tracking how companies address essential urban needs while respecting planetary boundaries across dimensions including decent work and human rights, environmental and climate impacts, social inclusion, and sustainability leadership. The 2026 edition assessed 300 companies across four key industries shaping urban environments: real estate, construction and engineering, transport, and utilities. Companies were scored on 24 urban-specific indicators plus 18 core social indicators, spanning four measurement areas: sustainable governance, inclusive cities, healthy cities, and climate change and resilient cities. The benchmark is designed to incentivise the private sector to take adequate responsibility for its role in ensuring affordable, safe and inclusive urban environments for all. More information can be found here.
Methodology
Impact materiality assessments allow companies to identify and prioritise their most
significant environmental, social and governance impacts. Embedding the results into their
sustainability strategy ensures that companies address these critical areas effectively, enhancing their
long-term resilience and aligning the company’s operations with the SDGs.
Research Guidance
The company must conduct an impact or sustainability materiality assessment and meet both of the following aspects:
The company must prioritise a set of material impacts (i.e. to act upon and report) based on their significance. A materiality matrix with an impact materiality axis alone is insufficient; the company must explicitly and unambiguously identify which material impacts it will prioritize.
The company must describe the process, method, rationale or criteria used for prioritizing these impacts.
significant environmental, social and governance impacts. Embedding the results into their
sustainability strategy ensures that companies address these critical areas effectively, enhancing their
long-term resilience and aligning the company’s operations with the SDGs.
Research Guidance
The company must conduct an impact or sustainability materiality assessment and meet both of the following aspects:
The company must prioritise a set of material impacts (i.e. to act upon and report) based on their significance. A materiality matrix with an impact materiality axis alone is insufficient; the company must explicitly and unambiguously identify which material impacts it will prioritize.
The company must describe the process, method, rationale or criteria used for prioritizing these impacts.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report