Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy
通过实质性分析，识别新西兰葡萄酒产业中最高优先级的可持续性指标，发现环境问题最优先，其次是工人福祉相关的社会问题，而经济与治理问题优先级不高。
Abstract Despite the growing awareness of complexity in sustainable development, the practical implementation of sustainability assessment through the use of sustainability indicators requires prioritizing the myriad indicators available. This study identifies the highest priority sustainability indicators for the New Zealand wine industry using materiality analysis. Thirteen information sources representative of different stakeholder perspectives considered to drive the need for sustainability assessment are analysed to provide a measure of sustainability issue salience and risk. Based on a meta‐analysis of relevant information, it is found that environmental issues make up the highest priority issues, followed by social issues relating primarily to worker wellbeing. Significantly, economic and governance issues were not found to be high priorities. These findings are discussed in the context of the common bias in agricultural sustainability assessment towards environmental issues, and the broader business implications for sustainability assessment, strategy and policy. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment