GRI and materiality: discussions and challenges

Luis Perera-Aldama

Sustainability Accounting, Management and Policy Journal, 2023, vol. 14, issue 4, 884-903

Abstract: Purpose - This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct. Design/methodology/approach - This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards. Findings - This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI. Practical implications - Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface. Social implications - Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics. Originality/value - This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.

Keywords: Materiality; Sustainability reporting; GRI (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-05-2022-0238

DOI: 10.1108/SAMPJ-05-2022-0238

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