Amsterdam and Zurich, May 3, 2016 /3BL Media/- International sustainability standard setter GRI and RobecoSAM, the investment specialist focused exclusively on Sustainability Investing (SI), have today released the research publication Defining What Matters: Do companies and investors agree on what is material? The publication, funded by the Alcoa Foundation, examines whether the information companies disclose in their sustainability reports correlates with what investors want to know. The study found general alignment between disclosed topics and investor interests. The research also indicates GRI’s approach to materiality is appropriate as a basis for disclosures to investors, as it gives a broad perspective on risk.