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<p>Sustainability reports are essential for communicating companies’ actions regarding social responsibility. However, defining the topics that impact long-term corporate performance and that should be included in sustainability reports is challenging. Materiality analysis is the most commonly used approach to identify topics to be included in sustainability reports. This analysis is often conducted through multi-criteria decision-making methods, which incorporate the opinions of various stakeholder groups. In general, multi-criteria decision-making methods enable the handling of the complexity and subjectivity associated with identifying topics for inclusion in sustainability reports. However, the representativeness of stakeholder opinions and the consistency of topic assessments have been addressed superficially. On the one hand, the opinions of stakeholder groups with few members lose representativeness when combined with those of groups with many members. On the other hand, topics with low consensus levels among stakeholders are included in sustainability reports. This research develops a transparent framework that reduces subjectivity in the materiality analysis while ensuring representativeness and consistency of results through the development of multidimensional matrix and index approaches. The application of the framework in a technology sector company demonstrates its contributions to improving transparency and ensuring the representativeness of each stakeholder group in defining the topics of the sustainability report, as well as avoiding choices based on information with high levels of divergence of opinion.</p>

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Group decision-making models and methods for identifying material sustainability reporting topics

  • 期刊论文

  • 发表日期：

    2025年9月25日

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  • Ingrid Assis Vosgrau,
  • Matheus Pereira Libório,
  • Douglas Alexandre Gomes Vieira,
  • Petr Iakovlevitch Ekel,
  • Thaís de Bessa Gontijo de Oliveira,
  • Pâmela de Rezende Côrtes

摘要

Sustainability reports are essential for communicating companies’ actions regarding social responsibility. However, defining the topics that impact long-term corporate performance and that should be included in sustainability reports is challenging. Materiality analysis is the most commonly used approach to identify topics to be included in sustainability reports. This analysis is often conducted through multi-criteria decision-making methods, which incorporate the opinions of various stakeholder groups. In general, multi-criteria decision-making methods enable the handling of the complexity and subjectivity associated with identifying topics for inclusion in sustainability reports. However, the representativeness of stakeholder opinions and the consistency of topic assessments have been addressed superficially. On the one hand, the opinions of stakeholder groups with few members lose representativeness when combined with those of groups with many members. On the other hand, topics with low consensus levels among stakeholders are included in sustainability reports. This research develops a transparent framework that reduces subjectivity in the materiality analysis while ensuring representativeness and consistency of results through the development of multidimensional matrix and index approaches. The application of the framework in a technology sector company demonstrates its contributions to improving transparency and ensuring the representativeness of each stakeholder group in defining the topics of the sustainability report, as well as avoiding choices based on information with high levels of divergence of opinion.