Materiality

The themes and topics addressed through the GSF were informed by a comprehensive materiality study conducted in 2024 and extensive stakeholder consultation across the Australian grains industry. This was followed by rigorous evaluation by the Steering Group in 2025 and the product was 21 clearly identified topics.

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Materiality Matrix

Each topic is plotted on the matrix according to:

  • Industry impact on the topic (environment, people and economy)
  • Industry impact of the topic (the productivity, profitability and longevity)

Hover over the points below to see more about the topics and their position on the matrix.

Impact Materiality (Inside-Out)
Financial Materiality (Outside-In)
Environmental
Communities and society
Governance and economy
110%

Understanding the Materiality Matrix

Top-Right Quadrant (High Impact / High Influence)

Topics located in the top-right quadrant of the matrix have a high impact on the industry’s productivity, profitability, and enduring performance, and are areas where the industry has a high degree of control or influence.

Bottom-Right Quadrant (High Impact / Low Influence)

Topics in the top-left quadrant have a strong impact on the industry’s productivity, profitability, and long-term performance, but are areas where the industry has limited ability to influence outcomes.

Top-Left Quadrant (Low Impact / High Influence)

Topics in the bottom-right quadrant have relatively low impact on the industry’s productivity, profitability, and long-term performance, yet are areas where the industry can exert significant influence or make improvements.

Bottom-Left Quadrant (Low Impact / Low Influence)

Topics located in the bottom-left quadrant of the matrix have a relatively low impact on the industry’s productivity, profitability, and long-term performance, and are areas where the industry has limited ability to influence outcomes.

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2026 Annual Report

The 2026 Annual Report provides a streamlined view of the Grain Sustainability Framework reporting framework and the first set of baseline and trend data.

Supporting detail including topic definitions, data tables, and methodology is available throughout this website.

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