OPG Materiality Assessment
Core deliverables
• Interview guides and pre-read materials
• Materiality matrix
• Materiality report
Challenge
Ontario Power Generation (OPG) required an updated ESG materiality assessment to ensure their material topics aligned with evolving industry standards and stakeholder expectations. We approached this task with a commitment to integrating Indigenous perspectives throughout the assessment process while maintaining compliance with global sustainability reporting standards. OPG needed a robust process to ensure that their ESG disclosures and reporting accurately reflected Indigenous viewpoints and priorities, alongside those of other stakeholders.
Our Approach
Our team started by reviewing internal documentation and conducting comprehensive desktop research to draft a preliminary list of material topics.
To support effective engagement, we developed pre-read materials and facilitation guides to prepare participants for meaningful discussion. We then conducted a series of engagement sessions with OPG’s internal and external stakeholders, including the Indigenous Employee Resource Group, to evaluate the potential impact and importance of each topic. To capture additional perspectives, we distributed an online survey to select stakeholders and Rights Holders who were unable to attend the sessions.
Based on our findings, we developed a proprietary algorithm to integrate Indigenous perspectives into the ESG materiality matrix. In collaboration with OPG, we refined and finalized the list of top material topics, ensuring that Indigenous viewpoints were well-represented in the final materiality assessment.
Impact
OPG now has a refreshed list of material topics that reflect the diverse perspectives of internal and external stakeholders, including Indigenous groups and Rights Holders. This comprehensive materiality assessment will be used to shape the content of OPG’s upcoming ESG report, providing a strong foundation for transparent and inclusive reporting.
