Strumenti di controllo per una governance orientata alla sostenibilità: la Materiality Matrix e la Sustainability Performance Matrix

Purpose: this study aims at highlighting the role of two tools useful for the governance of an organization which wants to pursue sustainable development: the “Materiality Matrix” proposed by the Global Reporting Initiative (GRI), and the “Sustainability Performance Matrix” carried out by us. Methodology: we have verified the benefits of the matrices applying them to the Italian Swimming Federation (FIN). For the construction of the matrices, data were collected using an online questionnaire, administered to all subjects who entered into a relationship with the Federation in 2019. Summary values were obtained processing 5.003 fully completed questionnaires, by averages of averages. We have chosen to formulate the questionnaire on a dual scale of evaluation, not just to involve stakeholders on the importance of sustainability aspects (represented by the Materiality Matrix), but also to find out their judgment on the actions of FIN regarding the same aspects (represented with the Sustainability Performance Matrix). Results: matrices used for our study have proved to be very useful tools to support organizations in the implementation of sustainability-led strategic processes and control systems. In particular, regarding the control of sustainability policies, decisions and actions, we have observed that they are extremely useful for cultural control, planning and cybernetic control. In the specific case of the Materiality Matrix we built for the Italian Swimming Federation (FIN), we have observed that sustainability aspects scored very highly, and drove the strategic direction of the entire organization. Moreover, the results of the Sustainability Performance Matrix confirmed the validity of the chosen path, since all internal and external stakeholders evaluated very positively the actions already implemented to achieve greater sustainability. This evidence has led FIN to focus even more on fulfilling the sustainability needs of the stakeholders. Implications: the method described in this study enables companies to be guided in choosing aspects of sustainability and in controlling corporate performance in terms of sustainable development. It is believed that the two proposed matrixes could be useful for any form of business, especially for small and medium-sized businesses, given the limited need for the resources required for their adoption.