Purpose

This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct.

Design/methodology/approach

This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards.

Findings

This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI.

Practical implications

Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface.

Social implications

Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics.

Originality/value

This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.

中文翻译：

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GRI 和重要性：讨论和挑战

目的

本文旨在概述制定全球报告倡议组织 (GRI) 框架和指南过程中的关键方面，重点关注重要性结构。它提供了从业者对与此结构相关的几个问题的看法。

设计/方法/途径

本评论主要基于公开可用的技术文件、与重要性结构相关的论文分析以及对 GRI 指南和标准主要特征演变的背景审查。

发现

本文讨论了当前围绕重要性构建的难题，并对 GRI 面临的挑战提出了一些思考和建议。

实际影响

对重要性结构的澄清可以减少混淆，并最终允许在其接口处明确识别和区分财务和可持续发展会计领域。

社会影响

语言创造现实；出现了一个机会，可以将适当和独特的术语引入可持续性报告领域，弥合相互竞争的逻辑之间的差距。

原创性/价值

这个观点很及时。它为当前关于重要性结构发展的辩论提供了从业者的观点。