URB-A.01.C - Materiality Stakeholder Consultation Disclosure
Does the company disclose the stakeholders and experts consulted in determining its 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 consult relevant stakeholders (e.g. individuals and communities most directly impacted by the company) and/or experts to inform the identification of its material impacts and disclose who they are.It is not necessary to identify stakeholders by name (e.g. WBA, WWF), as confidentiality agreements may apply; general descriptions of the types of stakeholders and experts consulted are acceptable.
Stakeholders (a-c) and/or relevant experts (d-g) must include at least one of the following categories:
a. Employees (if they are directly impacted parties)
b. Indigenous peoples, local communities, and marginalized communities
c.. NGOs and advocacy groups (representing the interests of directly impacted groups)
dAcademia, scientific, and technical experts
e. Labor unions and workers' councils
f. NGOs and advocacy groups
g. Youth and student organizations
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 consult relevant stakeholders (e.g. individuals and communities most directly impacted by the company) and/or experts to inform the identification of its material impacts and disclose who they are.It is not necessary to identify stakeholders by name (e.g. WBA, WWF), as confidentiality agreements may apply; general descriptions of the types of stakeholders and experts consulted are acceptable.
Stakeholders (a-c) and/or relevant experts (d-g) must include at least one of the following categories:
a. Employees (if they are directly impacted parties)
b. Indigenous peoples, local communities, and marginalized communities
c.. NGOs and advocacy groups (representing the interests of directly impacted groups)
dAcademia, scientific, and technical experts
e. Labor unions and workers' councils
f. NGOs and advocacy groups
g. Youth and student organizations
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report