Journal Article

Materiality of sustainability reports: an environmental performance analysis’ proposal of wind farms in Southern Brazil using the Analytic Hierarchy Process (AHP)

Peixoto, Maria Gabriela Mendonça, Ladwig, Nilzo Ivo, Santos, Fátima Terezinha Silva, Guerra, José Baltazar Salgueirinho Osório de Andrade

2023

Overview

Sustainability reports are those in which a company discloses its social, environmental or governance performance, and stakeholders identify, in a materiality matrix, how these criteria can impact the company's financial, operational and reputational aspects. However, few studies adopt sustainability reports that follow international standards and are aligned with the 2030 Agenda, prioritizing their environmental indicators, based on the application of the Analytic Hierarchy Process (AHP). Thus, this article aimed to analyze whether the priorities identified in the materiality matrix correspond to the performance of environmental indicators, present in the sustainability reports of five wind energy companies in southern Brazil, year/base 2017, using Multicriteria Decision Analysis. In the methodological procedures, a quantitative approach was adopted, through the application of the (AHP). When evaluating the materiality matrix, in the decision-making process, it was found that 73.6% prioritized environmental issues are very important and had a tendency to conceive and develop means that integrate stakeholders with organizational priorities and impacts. So, it was possible to observe that the guidelines for the preparation of GRI-G4 sustainability reports were applied to all the reports reviewed. As for the 2030 Agenda, for the sustainable development of the five companies analyzed, four of them, did not list the SDGs in their report. There is, therefore, a concern not to attribute importance to material issues that may generate negative impacts for the organization. Besides, there is no tool in the reports that demonstrates or provides a quantitative assessment of impacts to a greater extent.

• Publisher: Springer Nature B.V
• Subject: Analytic hierarchy process / Companies / Company structure / Decision analysis / Decision making / Environmental impact / Environmental indicators / Environmental management / Environmental performance / Environmental policy / Governance / Hierarchies / Indicators / International standards / Materiality / Multiple criterion / Priorities / Prioritizing / Quantitative analysis / Stakeholders / Sustainability / Sustainability reporting / Sustainable development / Wind farms / Wind power