THE CONTRIBUTION OF THE MATERIALITY PROCESS TO A CLEAN PRODUCTION

Abstract

After becoming the central element for sustainability performance measurements, such as in GRI, the study of materiality has become a trend in both the academic and business worlds. Tracking materiality helps to map the sustainable actions that are most relevant to companies and their stakeholders. This way, it is possible to optimize resources and remove unnecessary activities in business operations. The main objective of this work is to investigate how materiality can help make the manufacturing process more sustainable. This article was derived from a systematic review conducted in previous works. To point out trends, expert interviews were conducted. The aim was to provide support for the practical implementation of the theory. The results show that once the effects of your application can be viewed as an indicator (measuring and reporting effectively sustainable results), there is a strong tendency to apply materiality to productive processes, such as benchmarking (getting the best market practices), or even as a tool for performance optimization (improving the efficiency of the organization). Due to these factors, the topic covered here is essential for industry continuity.