Materiality Assessment Disclosure in Sustainability Reporting Amid COVID-19: Evidence from the World's Largest Companies

Key Points

• The aim is to evaluate how the largest companies disclose materiality assessments in their sustainability reports during COVID-19.
• Analyzed sustainability reports from the world's largest companies
• Evaluated materiality assessment disclosures
• Compared disclosures pre- and post-COVID-19
• Significant shifts were observed in disclosure practices during the pandemic
• Increased emphasis on stakeholder engagement in reporting
• Greater attention to environmental impacts noted in reports

Abstract