Materiality and Its Contribution to the SDGS in Non-financial Reports

Considering the current state of the art, analyze the relevance of materiality in non-financial reports as an element to influence the level of voluntary reporting of the SDGs (Sustainable Development Goals). The heterogeneity of non-financial reporting frameworks does not contribute to communicating SDG progress in disclosing company strategy, operations and performance. The credibility and reliability of these reports have often been called into question in scientific literature, making it a challenge for organizations to determine which information is material. In an attempt to solve this problem, the so-called “materiality analysis” is applied. The material topics incorporated into strategic plans that include ESG (Environment, Social and Governance) commitments support companies to value impacts and measure contributions to the SDGs. The conclusions offer information and reinforce the importance of non-financial information in a world where environmental and sustainability concerns are a reality, requiring companies to know how to assess their impact on the SDGs and review their strategies accordingly and to do so, collect and report news information, also evolving in its way of reporting.