Abstract

Paper aims This study proposes, applies, and discusses a model based on the analytic hierarchy process (AHP) method with the objective of assessing the issue of materiality of sustainability reports in the Global Reporting Initiative (GRI) model of civil construction companies. Originality The published literature contains few studies that propose quantitative models for the assessment of materiality for sustainability reports. To address this data gap, the present research suggests new paths. Research method After the hierarchical structure of the model had been developed, specialists were asked to prioritize the criteria and sub-criteria in their orders of preference. Their decisions were collected through a questionnaire and the responses were included in the model using the individual aggregation of priorities method applied to the AHP. Main findings It was concluded that there is scope for improving the quality of sustainability reports, as there are companies that fail to disclose relevant topics according to the judgment of the specialists consulted in this study. Implications for theory and practice The AHP method with absolute measurement proved to be an efficient model, mainly because it allows for weighting of criteria and sub-criteria, demonstrating that it is useful for comparing the materiality of company reports.

Highlights

  • Paper aims: This study proposes, applies, and discusses a model based on the analytic hierarchy process (AHP) method with the objective of assessing the issue of materiality of sustainability reports in the Global Reporting Initiative (GRI) model of civil construction companies

  • In order to address this research gap, focusing on the issue of subjectivity in the assessment of materiality, and to assist in the critical analysis of sustainability reports, this study proposes a new path: an analytical model of materiality is proposed based on the multi-criteria decision making (MCDM) method “Analytic Hierarchy Process (AHP) with absolute measurement” (Saaty, 2006), which is applied to sustainability reports from Latin American civil construction companies

  • Following the specialists’ comparisons for each sub-criterion, the values of the absolute measurement evaluation scale were input into the matrix, presented in Table 10: Table 11 shows the general ranking of materiality for the companies analyzed, after the calculations were performed with the aid of Expert Choice® (2004)

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Summary

Introduction

According to the Brundtland Report, sustainable development meets the economic needs of the current generation without compromising the ability of future generations to meet their needs (World Commission on Environment and Development, 1987). Following this concept and committed to global transformation, the “2030 Agenda”, launched in 2015 by the United Nations (UN), recognizes the need to change the trajectory of countries and regions (Spangenberg, 2016; United Nations, 2015). The “Triple Bottom Line”, another important concept, addresses the three dimensions of sustainability: environmental, economic, and social (Elkington, 1997).

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