2025 U.S. Dairy Materiality Assessment Guide & Resources
The purpose of the Materiality Assessment Guide for U.S. Dairy is to help U.S. dairy companies conduct their own materiality assessment based on the 2025 U.S. Dairy Materiality Assessment. This resource is further intended to provide general guidance to conduct an assessment in line with the requirements of global sustainability reporting frameworks and programs such as the U.S. Dairy Stewardship Commitment and SAI’s Sustainable Dairy Partnership. It is not exhaustive, and the process presented should be adjusted to fit the needs and context of each individual organization.
This guide has been designed to be used with the following companion resources:
- Materiality Assessment Workbook: Materiality assessments involve clear and thorough documentation throughout each step of the process, especially when external verification is included. This Microsoft Word file, referenced as “MA Workbook”, supports the documentation of key information related to the assessment process, including inputs, decision-making rationale and results. The documented information can be used to develop a summary materiality assessment report and serve as ongoing organizational documentation. The file is set up to follow the process in the guide with phase and step identifiers added for easy reference between the two resources.
- Materiality Assessment Excel File: This Microsoft Excel file is set up to review relevant topics, record assessment ratings or impacts, risks and opportunities (IROs) and support the prioritization of topics. Within the Guide, the Resources section at the start of each phase indicates when this “MA Excel File” should be used.
- 2025 U.S. Dairy Materiality Assessment: This report details the scope, process and results of the 2025 U.S. dairy materiality assessment. While this report provides a national perspective from field-to-processor gate, it is further intended to inform and be leveraged as a foundational resource for U.S. dairy companies’ individual assessments. The 2025 U.S. dairy materiality assessment received external verification, confirming how the use of its results can help dairy companies; the third-party verification statement can be found in Appendix D.
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