Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?
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Títol
Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?Data de publicació
2020-07-13Editor
Taylor & FrancisCita bibliogràfica
Idoya Ferrero-Ferrero, Raúl León & María Jesús Muñoz-Torres (2020) Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?, Journal of Environmental Planning and Management, DOI: 10.1080/09640568.2020.1766427Tipus de document
info:eu-repo/semantics/articleVersió de l'editorial
https://www.tandfonline.com/doi/abs/10.1080/09640568.2020.1766427Versió
info:eu-repo/semantics/acceptedVersionParaules clau / Matèries
Resum
This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environ ... [+]
This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environmental performance is consistent using two different prioritization approaches. This study employs a novel quantitative approach to assess environmental performance through the prioritization of environmental aspects by using companies’ materiality analysis and independent expert knowledge. The empirical analysis focuses on the environmental performance analysis of wearing apparel companies. The main findings reveal that companies with better environmental performance could be using materiality analysis to further embellish the positive performance or for greenwashing purposes. This study could serve as a starting point to improve understanding of how companies could identify, from an objective and comparable basis, those environmental aspects that are essential to their business strategy and that are necessary to help stakeholders to make fully informed decisions. [-]
Proyecto de investigación
European Union’s Horizon 2020 Research and Innovation Programme under Grant Agreement No. 693642, project SMART (Sustainable Market Actors for Responsible Trade) and the Spanish Ministry of Economy, Industry and Competitiveness, Project “ECO-CIRCULAR” – Ref. ECO2016-74920-C2-1-R.Drets d'accés
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