Materiality and stakeholders

Luke Gilholme CPA 
Head of Analytics and Business Partnering, CPA Australia

Our definition of material issues includes those issues which have the most impact on our ability to create value for our members, the organisation and the broader community, as our key stakeholder groups.

To inform this report and our operations we gather a wide range of input across our day-to-day activities. Specific report feedback is undertaken annually and focuses on identifying the topics of most importance to value creation and where improvements can be made from previous years.

Stakeholders interviewed include all Board members, a selection of Divisional Councillors, our CEO, executive team and a selection of other employees. Prior to these interviews we conducted an online survey (n=76) to inform the structure of the interviews.

Two new issues have been added in 2024 as follows: corporate governance and ESG reporting and climate-action. In 2023, these issues were rolled up into the issue reputation and brand. 

The issues determined to have lower materiality in 2024 and thus not included in the report as distinct issues are geopolitics and the changing higher-education marketplace.

In looking at our material issues, consideration is given to both the impact on CPA Australia's value creation and the significance to stakeholders.