Identifying the issues
BP Australia works to make its sustainability reporting current, relevant and reliable for its audiences
Material issues
BP Australia has a clear approach to determining which issues are ‘material’ and as such should be included within our sustainability report. Our process is aligned with that used for reporting at BP group level. We have applied this process in preparing this sustainability report.By weighing BP Australia’s internal risk approach with an assessment of the key external BP-related issues, we generate materiality matrices that stand up to internal scrutiny and discussion, as well as provide the basis for selecting content for our sustainability report.
The materiality matrix shows how issues that have attracted a high level of public exposure and awareness and those that impact our ability to deliver our strategy are considered important for inclusion in the printed or the online report. These are highlighted in the top right hand corner of the matrix. Other issues that fall outside this top right hand corner may be selected for inclusion or are considered not material for disclosure.
The matrices are also used in discussions with our auditors, Ernst & Young. Doing so provides us with an external challenge to our view on what to include and exclude and enables checks to be made during report preparation designed to ensure that material issues have not been omitted.
The matrices are also used in discussions with our auditors, Ernst & Young. Doing so provides us with an external challenge to our view on what to include and exclude and enables checks to be made during report preparation designed to ensure that material issues have not been omitted.
Attestation note
The information on this page has been reviewed by Ernst & Young.
