The effect of swot analysis on the sustainability approach of a leading Turkish maritime construction company

The EU’s mandatory Corporate Sustainability Reporting Directive (CSRD) is based on the widely used GRI framework but significantly introduc es the concept of “dual materiality”, which requires companies to report both their impacts on society and the environment, and how sustainability issues af fect the company itself. This study practically demonstrates the importance of a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to be applied at the initial stage to reveal this “double materiality” when preparing a sustaina bility report for a company. In the context of the application in question, the de sign of the SWOT analysis, the objectives of the questions, the interpretation of the analysis results, and the effects of the findings on the sustainability report study and sustainability goals are presented.