The material, as far as flow calculation is concerned, is not an issue, provided that the requirements of ISO 5167 1 & 2 are respected. On the contrary, the material is a concern when particular flow conditions, such as erosive fluid, suspended solids, chemical aggression etc. are present, since they may modify the shape of the orifice, leading to unpredictable changes in flow coefficient.
Hope it helps.
Stefano