MATERIALITY ANALYSIS IN SUSTAINABILITY REPORTING: A METHOD FOR MAKING IT WORK IN PRACTICE

• DOI: 10.14207/ejsd.2017.v6n3p439
• Publication Date: 2018-06-12T16:23:14Z
• Authors: Armando Calabrese; Roberta Costa; Nathan Levialdi G...; Tamara Menichini
• Keywords: Materiality; Sustainability Reporting

Sustainability reporting is the practice of measuring, disclosing, and being accountable to internal and external stakeholders for company’s ability achieve sustainable development goals (SDGs) and manage impacts on society. According Global Reporting Initiative (GRI) G4 guidelines, the purpose materiality analysis in sustainability determine those economic, environmental social issues that are most significant company its stakeholders. A key challenge ensure completeness covering all aspects material from internal analysis, business strategy stakeholder perspective. Thus, views different stakeholders need be taken into account dealing with subjectivity judgments. Current literature offers few studies aimed support companies through quantitative and practical approaches. Based a critical review these studies, present paper provides suggestions new more effective method. Keywords: reporting, analysis, engagement, Initiative (GRI), decision methods.