Sustainability Reporting Quality and Stakeholder Engagement Assessment: The Case of the Paper Sector at the Iberian Level

Materiality assessment identifies the main issues to be disclosed in non-financial reports respond concerns of stakeholders, thus improving quality those reports. The purpose this research is understand whether there a relationship between and application standards such as Global Reporting Initiative (GRI) International Integrated Council (IIRC), well impact stakeholder engagement adoption materiality principle. To do so, manual content analysis was performed on companies from paper industry Iberian Peninsula that published accordance with GRI and/or IIRC during period 2015 2020. sample consists 133 company-year observations, data were collected through results show more scrupulously follow pay attention their stakeholders higher levels materiality, meaning In addition, it also noticeable that, over years, concern these disclosures has increased, reflecting an increase given materiality.