The definition of material SDGs

This chapter contributes to the literature on SDG reporting by focusing on one specific portion of the process, that is, the SDG materiality determination process. While measurement is certainly a relevant topic, previous literature and current policy-making debates are missing an important factor that hinders the successful implementation of SDGs, that is, the prioritization process of SDGs. The present contribution builds on legitimacy theory and on institutional logics to provide a framework communities and companies could implement in order to identify material SDGs. The effectiveness and credibility of SDGs requires communities to define their purpose and therefore prioritize different SDGs. Only after this first step can companies shape their strategies and measure their performance accordingly.