Yurtsever, ÖzlemÇelik, Mustafa CemUyar, Tanay Sıdkı2026-04-142026-04-142026Yurtsever, 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.2026.1523431758-20831758-2091https://doi.org/10.1504/IJGW.2026.152343https://hdl.handle.net/20.500.13055/1407Double 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.eninfo:eu-repo/semantics/closedAccessSWOT AnalysisSustainability ReportingDouble MaterialityEnvironmental SustainabilityClimate ChangeArticle10.1504/IJGW.2026.152343383271287Q4WOS:0017164320000012-s2.0-105033111874Q3