Article: Guiding materiality analysis for sustainability reporting: the case of agri-food sector Journal: International Journal of Technology, Policy and Management (IJTPM) 2018 Vol.18 No.4 pp.336 - 359 Abstract: By materiality analysis, companies identify material aspects, i.e., the most relevant topics that their sustainability report must address. This paper questions the excessive subjectivity that the global reporting initiative (GRI) guidelines grants to companies in identifying their own material aspects, which might elicit opportunistic behaviours. To mitigate the abuse of discretion and prevent its consequences, we present an approach to identify topics to be mandatorily considered as material, and apply it to the agri-food sector. Results are rooted in international standards and rating systems and move from evaluations of an international panel of scholars acknowledged as experts in that sector. By identifying the topics that are at the core of sustainability for the agri-food companies and suggesting them as mandatory for sustainability reporting, the paper helps reducing the chance of relevant topics omitted, and ultimately improves reliability and comparability of sustainability reports. Inderscience Publishers - linking academia, business and industry through research

Title: Guiding materiality analysis for sustainability reporting: the case of agri-food sector

Authors: Nicola Bellantuono; Pierpaolo Pontrandolfo; Barbara Scozzi

Addresses: Dipartimento di Meccanica, Matematica e Management, Politecnico di Bari, viale Japigia, 182, 70126 Bari, Italy ' Dipartimento di Meccanica, Matematica e Management, Politecnico di Bari, viale Japigia, 182, 70126 Bari, Italy ' Dipartimento di Meccanica, Matematica e Management, Politecnico di Bari, viale Japigia, 182, 70126 Bari, Italy

Abstract: By materiality analysis, companies identify material aspects, i.e., the most relevant topics that their sustainability report must address. This paper questions the excessive subjectivity that the global reporting initiative (GRI) guidelines grants to companies in identifying their own material aspects, which might elicit opportunistic behaviours. To mitigate the abuse of discretion and prevent its consequences, we present an approach to identify topics to be mandatorily considered as material, and apply it to the agri-food sector. Results are rooted in international standards and rating systems and move from evaluations of an international panel of scholars acknowledged as experts in that sector. By identifying the topics that are at the core of sustainability for the agri-food companies and suggesting them as mandatory for sustainability reporting, the paper helps reducing the chance of relevant topics omitted, and ultimately improves reliability and comparability of sustainability reports.

Keywords: sustainability; sustainability reporting; materiality analysis; material aspects; international standards; agri-food industry; DJSWI; Dow Jones Sustainability World Index; FTSE4Good Index; Morgan Stanley Capital Investments ESG Index; GRI; Global Reporting Initiative; SAFA guidelines.

DOI: 10.1504/IJTPM.2018.096181

International Journal of Technology, Policy and Management, 2018 Vol.18 No.4, pp.336 - 359

Received: 11 Feb 2017
Accepted: 09 Nov 2017
Published online: 15 Nov 2018 *

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Title: Guiding materiality analysis for sustainability reporting: the case of agri-food sector

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