FROM ACTION TO REPORT: ANALYSIS OF MATERIAL TOPICS ALIGNED WITH SUSTAINABLE DEVELOPMENT GOALS

Abstract

Material topics are key aspects of organizational sustainability and can be observed in Sustainability Reports (SR). Some companies associate these topics with the Sustainable Development Goals (SDGs). In this context, the present research aimed to identify how material topics are presented in SRs, their descriptions, and their connections to the SDGs. Data were collected from 43 SRs of companies listed on B3 for the 2023 fiscal year. The analysis was conducted through coding with the support of NVivo. A total of 23 recurring material topics were identified. It was found that the topic “Stakeholder Relations” appears in the highest number of SDGs, while SDG 8 – Decent Work and Economic Growth is the most frequently associated with material topics. It is concluded that identifying the most prevalent material topics in reports and their associated SDGs allows for a discussion on how these topics are addressed within organizations. The study’s main contributions include expanding the understanding of how material topics have been described and linked to the SDGs. Additionally, it identifies relevant keywords for academic research and helps companies prioritize sustainable practices. Finally, the study proposes a reflection on the coherence of material topics with SDG.