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      Proposal for an analytical model of materiality in the Global Reporting Initiative Standards reports

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          Abstract

          Abstract Paper aims This study proposes, applies, and discusses a model based on the analytic hierarchy process (AHP) method with the objective of assessing the issue of materiality of sustainability reports in the Global Reporting Initiative (GRI) model of civil construction companies. Originality The published literature contains few studies that propose quantitative models for the assessment of materiality for sustainability reports. To address this data gap, the present research suggests new paths. Research method After the hierarchical structure of the model had been developed, specialists were asked to prioritize the criteria and sub-criteria in their orders of preference. Their decisions were collected through a questionnaire and the responses were included in the model using the individual aggregation of priorities method applied to the AHP. Main findings It was concluded that there is scope for improving the quality of sustainability reports, as there are companies that fail to disclose relevant topics according to the judgment of the specialists consulted in this study. Implications for theory and practice The AHP method with absolute measurement proved to be an efficient model, mainly because it allows for weighting of criteria and sub-criteria, demonstrating that it is useful for comparing the materiality of company reports.

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          Most cited references 61

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          Decision making with the analytic hierarchy process

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            Group preference aggregation methods employed in AHP: An evaluation and an intrinsic process for deriving members' weightages

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              Multi criteria decision making approaches for green supplier evaluation and selection: a literature review

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                Author and article information

                Journal
                prod
                Production
                Prod.
                Associação Brasileira de Engenharia de Produção (São Paulo, SP, Brazil )
                0103-6513
                1980-5411
                2021
                : 31
                Affiliations
                Rio de Janeiro Rio de Janeiro orgnameUniversidade do Estado do Rio de Janeiro Brazil
                Volta Redonda Rio de Janeiro orgnameUniversidade Federal Fluminense Brazil
                Article
                S0103-65132021000100206 S0103-6513(21)03100000206
                10.1590/0103-6513.20210003

                This work is licensed under a Creative Commons Attribution 4.0 International License.

                Page count
                Figures: 0, Tables: 0, Equations: 0, References: 61, Pages: 0
                Product
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                Categories
                Research Article

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