ÖZLEM YURTSEVER

Leveraging SWOT Analysis in Sustainability Reporting: A Double Materiality Perspective

Abstract

Evolving sustainability reporting standards are beginning to consider not only the impact of company activities but also the impact of external factors on the company. A carefully prepared SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis incorporated into the early stages of sustainability reporting has the potential to be a very useful tool in uncovering this two-way interaction. This article demonstrates the use of SWOT analysis as a strategic tool within the dual materiality framework for corporate sustainability reporting. It shows how SWOT analysis can help organizations comprehensively assess both internal financial materiality and external social and environmental impacts, thereby aligning with regulatory requirements and stakeholder expectations. By systematically assessing internal capabilities and the external landscape, SWOT provides a structured approach to identifying significant issues that complement the dual focus of the dual materiality concept.

Biography

She graduated from the Department of Chemical Engineering at Marmara University Faculty of Engineering in 2006. She received her Ph.D. in Industrial Engineering from the same university in 2019. Between 2011 and 2022, she worked as a lecturer at the Vocational School of Technical Sciences of Marmara University, and since 2022, she has been serving as an Assistant Professor. Her research interests include sustainability, carbon footprint, energy, and occupational safety.