The concept of materiality conveys whether a piece of information (a measure, an indicator, a finding) is important (i.c., "material"). The threshold of what is "important"is judged by C by the client, as they are paying for the audit by reference to the standard against which the audit is being performed C by a tribunal of experts that oversee sustainability audits C considering whether the person who relies on the information may have made a different decision on the subject matter