SDGs What Matters Sector Materiality Research

March 2016 - March 2017

The objective of this report is to serve as a starting point for discussion and planning around analyzing and determining sector-specific materiality of the SDG Targets and GRI Indi- cators / Disclosure Topics — as seen through the lens of these 1,387 reporting organizations as well as the perspec- tives of their respective stakeholders.


Highlights Include:

  • Analyzed a total of 1,387 Sustainability / ESG Reports that utilized the GRI’s G4 Framework
  • Examined the level of disclosure on all 91 GRI G4 Specific Standard Disclosures
  • Top GRI Indicators / Disclosures Materiality Rankings for 40 Sectors
  • Top SDG Targets Results Materiality Rankings for 40 Sectors