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<p>Non-financial information is considered very important for stakeholders of companies mainly to eliminate the potential financial risks which could be created by companies’ omissions in relation to environmental and social issues. In order to lessen stakeholders’ concern, information is published in Corporate Social Responsibility and sustainability corporate reports; due to the absence of specific standards however, the validity of such information is questionable. The purpose of this study is to assess the comprehensiveness of material topics of 44 Greek business entities. In order to evaluate materiality, a final sophisticated disclosure index was set up, relying on well-established performance indicators. It is based on scoring/benchmarking systems and Global Reporting Initiative guidelines. The essential information is found in the Corporate Social Responsibility and sustainability reports of companies pertaining to 17 industries, in an attempt to illuminate the material issues per company. The findings indicate that companies show low integration in reporting material topics in comparison with their performances on Reporting Principles, generating fundamental gaps in terms of clarity, reliability, balance and completeness of voluntary disclosures of sustainability reports. This is more evident in small-medium enterprises, while large and multinational enterprises demonstrate much more stable progress showing that firms’ size can play a major role in the integration of material topics.</p>

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A methodological framework for the assessment of corporate social responsibility reporting and materiality analysis

  • 期刊论文

  • 发表日期：

    2026年1月7日

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  • Panagiotis Vouros,
  • Nikolaos Alexandros Androne,
  • Stuart Allan,
  • Stefanos Fotiadis,
  • Konstantinos Evangelinos,
  • Ioannis E. Nikolaou

摘要

Non-financial information is considered very important for stakeholders of companies mainly to eliminate the potential financial risks which could be created by companies’ omissions in relation to environmental and social issues. In order to lessen stakeholders’ concern, information is published in Corporate Social Responsibility and sustainability corporate reports; due to the absence of specific standards however, the validity of such information is questionable. The purpose of this study is to assess the comprehensiveness of material topics of 44 Greek business entities. In order to evaluate materiality, a final sophisticated disclosure index was set up, relying on well-established performance indicators. It is based on scoring/benchmarking systems and Global Reporting Initiative guidelines. The essential information is found in the Corporate Social Responsibility and sustainability reports of companies pertaining to 17 industries, in an attempt to illuminate the material issues per company. The findings indicate that companies show low integration in reporting material topics in comparison with their performances on Reporting Principles, generating fundamental gaps in terms of clarity, reliability, balance and completeness of voluntary disclosures of sustainability reports. This is more evident in small-medium enterprises, while large and multinational enterprises demonstrate much more stable progress showing that firms’ size can play a major role in the integration of material topics.