G4-18
Process for Defining Report Content

In 2014, BrownFlynn completed a materiality assessment to identify and prioritize our most significant sustainability impacts, risks, and opportunities as a sustainability and corporate responsibility consulting firm. As part of this process, we followed GRI’s recommended steps for defining material aspects and boundaries:

Identification
  • Benchmarked professional services firms and evaluated the Sustainability Accounting Standards Board’s Professional Services Standards

  • Interviewed a cross-section of external stakeholders

  • Conducted a Value Chain Impact Mapping℠ session to plot our value chain and identify where impacts occur (boundary)

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Prioritization
  • Gathered evidence of topics’ significance via 14 external stakeholder interviews

  • Distributed a survey, completed by 100% of employees, and evaluated the Firm’s written policies to determine the extent to which topics affect BrownFlynn

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Validation
  • Shared insights and results from materiality assessment with BrownFlynn’s leadership

As a small professional services firm, our direct impacts are limited. Our materiality assessment guides us in improving our performance in the areas that matter most to BrownFlynn and our stakeholders—where we can make a positive and tangible impact through our work.

G4-19, G4-20, G4-21

Through our materiality assessment, BrownFlynn identified 18 important topics. This report covers the seven topics identified as the most significant to BrownFlynn and our stakeholders, shown at the right of the matrix below. Scroll over each topic to read its description and boundary.

Relative Priority of Sustainability Topics
Economic
1Walk the Talk
2Thought Leadership
3Indirect Impact & Influence
4Economic Performance
5Procurement
Practices/Supplier
Selection
Social
1Recruiting & Retention
2Professional Development
3Community Engagement
& Volunteerism
4Client Privacy
5Diversity
6Equal Remuneration for Women & Men
7Occupational Health & Safety
Environmental
1Transport
2Emissions
3Energy
4Materials Used
5Effluents & Waste
6Water Usage
Significance to BrownFlynn
Importance to Stakeholders
1
2
3
4
5
1
2
3
4
5
6
7
1
2
3
4
5
6

G4-23

In our 2011–2012 sustainability report, we covered several topic areas—impact and influence with clients and community; professionalism and dedication to sustainability; employee work-life balance; relevance in the marketplace as a thought leader and champion of sustainability; and integrity and staying true to our values. For our 2014 materiality assessment, we shifted or redefined report topics. Thought leadership remains a material topic for BrownFlynn; we also continue to report on impact and influence. Professionalism and dedication to sustainability evolved to professional development, and work-life balance expanded to recruiting and retention. This year we also discuss community engagement and volunteerism, and economic performance.

Report Topics Comparison
2011–2012 Report Topics 2013–2014 Report Topics
Impact and influence with clients and community Indirect Impact and Influence
Professionalism and dedication to sustainability Professional Development
Employee work-life balance Recruiting and Retention
Relevance in the marketplace as a thought leader and champion of sustainability Thought Leadership, Walk the Talk
Integrity and staying true to our values
Community Engagement and Volunteerism
Economic Performance

Our 2014 materiality assessment identified several topics that, for a firm of our size, do not meet the threshold for reporting. Therefore this report does not cover energy and greenhouse gas (GHG) emissions, waste and recycling, and water consumption.