Tuatahi First Fibre’s first comprehensive materiality assessment created a clear, credible and repeatable foundation for sustainability planning, strategic decisions and ongoing business improvement.

The assessment helped Tuatahi move beyond a long list of stakeholder concerns. It provided a practical way to understand which sustainability impacts matter most, where the business could strengthen its approach, and where focused action could create the greatest value.

Client

  • Tuatahi First Fibre

Date

  • July 2026

A clear foundation for sustainability planning

We worked with Tuatahi to understand the actual and potential significance of its sustainability impacts. The process combined independent stakeholder interviews with a structured, evidence-based assessment aligned with the Global Reporting Initiative Standards.

The result was a balanced view of Tuatahi’s priorities, informed by stakeholder perspectives and supported by evidence.

Creating space for candid feedback

Independent, confidential interviews were central to the process. Business partners, customers, industry professionals and staff were able to speak openly and frankly, with feedback reported to Tuatahi without attribution.

This gave stakeholders the confidence to share candid perspectives that can be difficult to surface from inside a business.

Stakeholder views informed the assessment, but didn’t determine the result on their own. We combined those perspectives with evidence and a structured assessment of each impact to build a more robust understanding of materiality.

Connecting detailed evidence with the bigger picture

We visualised the findings in two complementary ways:

  • A detailed matrix showing the individual impacts assessed
  • A simpler view grouping impacts into broader themes

Together, these views gave Tuatahi both the detailed evidence behind the assessment and a clear picture of the wider strategic priorities.

Building a tool for ongoing decision-making

The assessment wasn’t designed to be a one-off report. We also created a supporting spreadsheet that captures the assessment, evidence and reasoning behind each finding.

This gives Tuatahi a practical management tool to:

  • Review and update priorities
  • Add new evidence
  • Record changes over time
  • Refresh the assessment periodically
  • Maintain a clear record of how decisions were made

The process also transferred knowledge and capability to the Tuatahi team, supporting future reviews as the business and its operating environment evolve.

“Simon and Morgan worked alongside us throughout the assessment, providing both the technical expertise and practical guidance needed to build our confidence in the process and deepen our understanding of the findings. Tonkin & Taylor delivered more than an assessment; they also transferred the knowledge and capability needed for us to periodically review and update it, helping ensure it remains relevant as our business and operating environment evolve.” – Zac Parton, Sustainability Manager, Tuatahi First Fibre


Supporting focused action and resilience

The assessment surfaced useful wider business insights, including where Tuatahi is already performing strongly, where better measurement could help, and where focused action could support further improvement.

It also provided a clearer basis for directing sustainability efforts towards the areas where Tuatahi can have the greatest impact and create the most value.

“The materiality assessment has enabled Tuatahi to align its sustainability priorities more closely with both our strategic direction and stakeholder expectations. It provides a clear basis for directing our resources towards the areas where we can have the greatest impact and create the most value.” – Zac Parton, Sustainability Manager, Tuatahi First Fibre

The outcome

Tuatahi now has a clear, credible and repeatable foundation for sustainability planning and business improvement.

Most importantly, the assessment provides a practical way to turn stakeholder insight into focused action, supporting better decisions, business resilience and long-term value.

Our thanks to the Tuatahi First Fibre team and everyone who contributed their perspectives to the assessment.

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