Review of studies on elements of materiality in sustainability assurance in corporate reporting

Abstract

In the current context, where corporate sustainability is increasingly relevant, understanding the elements of Materiality and their impact on sustainability assurance is essential. This review analyzes the components of materiality and their contribution to corporate sustainability reports. Based on a thorough examination of 150 scientific articles, 6 key studies were selected that address economic, social, and environmental impact; transparency and disclosure; measurement and monitoring; and effective Ccommunication. The PRISMA method and PICOS strategy were used to select these articles. The importance of economic, social, and environmental impact, particularly from the Triple Bottom Line perspective, is emphasized for a comprehensive evaluation of corporate sustainability. Significant omissions were identified in areas such as carbon footprint, gender diversity, water resource management, and occupational safety, highlighting the need to include these factors in a more complete assessment. The analysis underscores the relevance of transparency and disclosure in reports, and effective communication is identified as crucial for the perceived credibility of sustainability reports.