January 1, 2012
Sustainability - What Matters? | Materiality Study in 1,246 GRI Reports
Which Sustainability Disclosures Matter Most Across Sectors?
G&A Institute’s Sustainability – What Matters? research project examined more than 1,200 GRI-based reports to identify which indicators companies prioritize most in their sustainability disclosures. The study provides valuable insight into sector-specific materiality, helping organizations understand where peers focus their reporting efforts.
Key Findings
Broad dataset — 1,246 GRI sustainability reports were analyzed, covering companies and organizations across 35 GRI-defined sectors.
Comprehensive scope — Disclosure practices for all 84 GRI performance indicators (KPIs) were evaluated.
Materiality rankings — Indicators were ranked from most to least material across each of the 35 sectors, with the top 10 and bottom 10 indicators highlighted.
Summary
The research revealed how different industries prioritize disclosure of GRI indicators, offering a benchmark for companies evaluating their own reporting strategies. Beyond examining G3 and G3.1 reporting, the study also converted findings into the then-new G4 framework, providing forward-looking guidance for reporters transitioning to the updated standards. By highlighting both the top and bottom-ranked indicators, the analysis offered a clear view of sector-level trends and helped organizations better align their reporting with stakeholder expectations.
What You’ll Learn
This Resource Paper provides a roadmap for understanding materiality across industries. You’ll learn which GRI indicators companies most frequently report, how sector-specific trends emerge from disclosure data, and how to use this benchmarking to strengthen your own reporting strategy. The study also offers guidance for companies planning their transition from G3/G3.1 to the G4 framework, making it a valuable tool for both current and forward-looking sustainability reporting.
Download Now
Related Resources
Find what you need. Learn something new.
October 15, 2025 
Build your sustainability strategy.
Chat with our experts to get started on your journey.
Get Started