Developing a Materiality Matrix for a Health Institution

The third sector plays an important role in Brazilian society and, its essential characteristics such as promoting socio-environmental responsibility, developing social causes and, reducing inequality are in line with the fundaments of ESG (Environmental, Social, and Governance). The materiality matrix is considered one of the main ESG management tools, helping organizations identify, define, and communicate actions related to the most relevant topics for the institution and its stakeholders. The objective of this study is to develop a Materiality Matrix for a third-sector health institution based on the priority topics defined by the organization and its stakeholders, alongside the guidelines of GRI and SASB. The result identified that the most relevant topics were Information Security and Privacy, Expansion/Democratization of Access to Health Services, Support for Public Health Management, Quality of Care and Patient Satisfaction, Health and Safety of Employees, and Human and Professional Development. This article contributes to enhance the health institutions in driving their efforts in a strategic way, aligning their activities with the social and environmental agendas and, at same time, raise the awareness of on critical material topics/issues for their stakeholders’ expectations.