Navigating the academic debate on materiality in sustainability reporting: framing and future research directions

Mariella Colantoni, Alessandro Lai and Riccardo Stacchezzini

Meditari Accountancy Research, 2026, vol. 34, issue 7, 635-667

Abstract: PurposeThis study aims to systematise and critically assess the academic debate on materiality in sustainability reporting, exploring its evolution, current areas of focus and proposing future research opportunities.Design/methodology/approachDrawing on a structured literature review (Massaro et al., 2016), the study analyses 81 peer-reviewed articles published between 2014 and 2025 in Academic Journal Guide 2024-ranked journals. The papers are classified according to an original analytical framework that helps unveil materiality perspectives, research topics and phases of the academic debate, as well as publication years, research outlets, geographical contexts, methods and theoretical backgrounds.FindingsResearch on materiality in sustainability reporting has expanded significantly over the past decade, with a sharp increase since 2022. The analysis shows shifting emphases in both research topics and materiality perspectives, enabling the identification of three phases of the academic debate: an initial emergence phase, centred on conceptualising materiality in non-financial reporting; a consolidation phase focused on organisational implementation, disclosure, stakeholder engagement, determinants and effects; and a recent phase of rethinking, marked by renewed attention to conceptual and regulatory foundations of materiality and tensions between impact, financial and double materiality perspectives. The debate remains far from closure.Originality/valueThis study introduces a time-informed interpretative framework that links materiality perspectives and research topics, offering a structured mapping of the evolution of the academic debate and identifying avenues for future research.

Keywords: Structured literature review; Materiality; Double materiality; Stakeholder engagement; Sustainability reporting (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-01-2026-3626

DOI: 10.1108/MEDAR-01-2026-3626

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