Double materiality and SWOT analysis: A practical framework for environmental impact and sustainability assessment

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dc.authorid0000-0002-5312-3771
dc.authorid0000-0001-7513-5987
dc.authorid0000-0002-0960-1203
dc.contributor.authorYurtsever, Özlem
dc.contributor.authorÇelik, Mustafa Cem
dc.contributor.authorUyar, Tanay Sıdkı
dc.date.accessioned2026-04-14T13:23:06Z
dc.date.available2026-04-14T13:23:06Z
dc.date.issued2026
dc.departmentFakülteler, Mühendislik ve Doğa Bilimleri Fakültesi, Makine Mühendisliği Bölümü
dc.description.abstractDouble materiality is becoming a necessity in sustainability reporting, as it is essential for aligning organisational strategies with ESG priorities. This study proposes a framework to embed SWOT analysis within sustainability reporting, focusing on double materiality. By positioning SWOT as a bridge, the framework enables a holistic evaluation of internal capabilities and external ESG-related risks and opportunities. It encourages periodic updates to question sets, supporting an evolving, stakeholder-inclusive process aligned with annual reporting cycles. This approach offers organisations a practical reference to develop transparent, credible, and adaptable sustainability disclosures, reinforcing their strategic decision-making and compliance with increasingly complex reporting standards.
dc.identifier.citationYurtsever, Ö., Çelik, M. C., & Uyar, T. S. (2026). Double materiality and SWOT analysis: A practical framework for environmental impact and sustainability assessment. International Journal of Global Warming, 38(3), pp. 271-287. https://doi.org/10.1504/IJGW.2026.152343
dc.identifier.doi10.1504/IJGW.2026.152343
dc.identifier.endpage287
dc.identifier.issn1758-2083
dc.identifier.issn1758-2091
dc.identifier.issue3
dc.identifier.scopus2-s2.0-105033111874
dc.identifier.scopusqualityQ3
dc.identifier.startpage271
dc.identifier.urihttps://doi.org/10.1504/IJGW.2026.152343
dc.identifier.urihttps://hdl.handle.net/20.500.13055/1407
dc.identifier.volume38
dc.identifier.wosWOS:001716432000001
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynak.otherSCI-E - Science Citation Index Expanded
dc.institutionauthorÇelik, Mustafa Cem
dc.institutionauthorid0000-0001-7513-5987
dc.language.isoen
dc.publisherInderscience
dc.relation.ispartofInternational Journal of Global Warming
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectSWOT Analysis
dc.subjectSustainability Reporting
dc.subjectDouble Materiality
dc.subjectEnvironmental Sustainability
dc.subjectClimate Change
dc.titleDouble materiality and SWOT analysis: A practical framework for environmental impact and sustainability assessment
dc.typeArticle
dspace.entity.typePublication

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