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dc.contributor.authorMachado, Bianca Alves Almeida-
dc.contributor.authorDias, Lívia Cristina Pinto-
dc.contributor.authorFonseca, Alberto de Freitas Castro-
dc.date.accessioned2021-09-01T19:51:49Z-
dc.date.available2021-09-01T19:51:49Z-
dc.date.issued2020pt_BR
dc.identifier.citationMACHADO, B. A. A.; DIAS, L. C. P.; FONSECA, A. de. F. C. Transparency of materiality analysis in GRI-based sustainability reports. Corporate Social Responsibility and Environmental Management, p. csr.2066-1-11, out. 2020. Disponível em: <https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2066>. Acesso em: 24 mar. 2021.pt_BR
dc.identifier.issn1535-3966-
dc.identifier.urihttp://www.repositorio.ufop.br/jspui/handle/123456789/13628-
dc.description.abstractWhile materiality analysis is often regarded as essential to sustainability reporting, there is a shortage of empirical studies about its transparency in published reports. This study had a three-fold objective: (a) identify stakeholders and respective techniques of engagement in the materiality analysis; (b) quantify disclosures of materiality-related indicators; and (c) explore the influence of assurance, standard, and headquarters' location in the transparency of materiality analysis. Based on a quantitative content analysis of 140 GRI-based sustainability reports, this study found that, overall, organizations did not disclose comprehensive and detailed information about their approaches to identifying material topics. About 22% of the evaluated indicators were not fully disclosed in the sample. Non-parametric tests suggested that third-party assurance, type of GRI standard, and location of headquarters are unlikely to affect the rates of transparency. The study calls for further standardization and methodological development of materiality analysis in sustainability reporting.pt_BR
dc.language.isoen_USpt_BR
dc.rightsrestritopt_BR
dc.subjectGlobal reporting initiative - GRIpt_BR
dc.subjectMateriality analysispt_BR
dc.subjectStakeholder engagementpt_BR
dc.subjectSustainability reportingpt_BR
dc.titleTransparency of materiality analysis in GRI-based sustainability reports.pt_BR
dc.typeArtigo publicado em periodicopt_BR
dc.identifier.uri2https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2066pt_BR
dc.identifier.doihttps://doi.org/10.1002/csr.2066pt_BR
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