Materiality assessment in sport – an opportunity and call for research

Abstract

ABSTRACT Research question Materiality assessment is a tool widely used among practitioners to determine an organization's most important sustainability topics. The tool helps visualize trade-offs and develop a prioritization of issues based on stakeholder engagement and impact measurement. Ultimately, it aids in the creation of a sustainability strategy. Although widely used in practice, the tool has been absent from the sport management literature. Research methods In this rapid communication, we outline the steps of materiality assessment, the tool’s limitations, and research opportunities to overcome these issues. Results and Findings The tool’s limitations include a lack of theoretical foundations, imprecise methodological processes, and a lack of transparency in the process and output communication. Implications These limitations can perpetuate injustice, inaccurate results, mistrust, and allegations of greenwashing. However, while these issues present obstacles for practitioners, they also create research opportunities. Specifically, scholars can assist by creating a list of sport sector-specific material topics to be evaluated, identifying stakeholders and robust ways of engagement, developing a rigorous process for impact assessment, and aiding in the transparent reporting of results. Ultimately, by overcoming the limitations of materiality assessment, research can help advance practice and positively contribute to sustainable development.