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Materiality as a strategic tool: potential of a data-driven materiality analysis to enhance business performance
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| 2.35 MB | Adobe PDF |
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Orientador(es)
Resumo(s)
Organizations tend to see ESG as a compliance burden and struggle to leverage its true power
in today’s rapidly changing environment. This work aims to depict the potentials a data-driven
materiality assessment can have on business performance and provide actionable
recommendations. The SWOT framework supported the analytical assessment of the qualitative
research findings. Triangulation of various sources of information and the ability to monitor
changes in externalities can provide immense benefits. Nonetheless, publicly available data
involves certain risks that can only be addressed by human collaboration and further
developments of frameworks and standards.
Descrição
Palavras-chave
Materiality Esg Sustainability Data-driven Performance