March 1, 2017
SDGs What Matters Sector Materiality Research
How Do the SDGs and GRI Indicators Align Across Sectors?
This report provides one of the first large-scale analyses of how companies across different sectors disclose on Sustainable Development Goals (SDGs) and Global Reporting Initiative (GRI) indicators. The findings offer a starting point for discussion and planning around sector-specific materiality of SDG Targets and GRI Disclosure Topics, informed by both corporate reporting practices and stakeholder perspectives.
Key Findings
Broad analysis — 1,387 sustainability and ESG reports were reviewed, all using the GRI G4 Framework.
Comprehensive scope — Disclosure levels were examined across all 91 GRI G4 Specific Standard Disclosures.
Sector insights — Materiality rankings were compiled for both GRI indicators and SDG targets across 40 different sectors.
Summary
This research highlights how reporting organizations are approaching materiality in relation to the SDGs and GRI indicators. By analyzing a large dataset of nearly 1,400 corporate sustainability reports, the study identifies which disclosures are most frequently deemed material within specific sectors. The resulting materiality rankings provide a clearer picture of how companies prioritize SDG targets and GRI topics, offering insights into both common practices and sector-specific differences.
What You’ll Learn
This Resource Paper serves as a guide for companies, investors, and stakeholders seeking to understand how sustainability disclosure practices map to global frameworks like the SDGs and GRI. You’ll learn which indicators and targets are most often prioritized, how materiality varies across sectors, and how this information can inform your own reporting strategies. The study also provides a benchmark for comparing disclosure practices and engaging stakeholders in aligning sustainability reporting with global goals.
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