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Materiality Analysis in Sustainability Reporting: A Method for Making it Work in Practice

European Journal of Sustainable Development

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Title Statement Materiality Analysis in Sustainability Reporting: A Method for Making it Work in Practice
 
Added Entry - Uncontrolled Name Calabrese, Armando
Costa, Roberta
Levialdi Ghiron, Nathan
Menichini, Tamara
 
Summary, etc. <p>Sustainability reporting is the practice of measuring, disclosing, and being accountable to internal and external stakeholders for the company’s ability to achieve sustainable development goals (SDGs) and manage impacts on society. According to the Global Reporting Initiative (GRI) G4 guidelines, the purpose of materiality analysis in sustainability reporting is to determine those economic, environmental and social issues that are the most significant to company and its stakeholders. A key challenge is to ensure completeness in covering all the aspects that are material from internal analysis, business strategy and stakeholder perspective. Thus, the views of different stakeholders need to be taken into account dealing with subjectivity of judgments. Current sustainability literature offers few studies aimed to support companies in materiality analysis through quantitative and practical approaches. Based on a critical review of these studies, the present paper provides suggestions for the development of a new and more effective method.</p><p><em>Keywords: Sustainability reporting, materiality analysis, stakeholder engagement, Global Reporting Initiative (GRI), decision support methods.</em></p>
 
Publication, Distribution, Etc. European Center of Sustainable Development
2017-10-01 03:31:57
 
Electronic Location and Access application/pdf
https://ojs.ecsdev.org/index.php/ejsd/article/view/535
 
Data Source Entry European Journal of Sustainable Development; Vol 6, No 3
 
Language Note en
 
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