Junior Management Science, Volume 7, Issue 3, July 2022, 690-730<\/p>\n
Darian Nestor Weicht, University of Southern Denmark<\/strong> (Master Thesis)<\/strong><\/p>\n<\/div> Frequently and recently tightening and expanding sustainability reporting policies and requirements can pose significant administrative burdens on SMEs upholding a strong culture of accountability to their stakeholder network. This seminal case study examines how a Danish offshore wind farm commissioner can efficiently (1) navigate towards credibility in and (2) derive actionable insights from their sustainability (reporting) integration trajectory by capitalizing on the increasingly emphasized materiality principle. Group-based Fuzzy AHP and Textual Analysis aim to excavate and assess senior managers\u2019 and external stakeholders\u2019 preferences based on the GRI Standards and the UN\u2019s SDG targets. Internal priorities emphasize safety, compliance, and profitability, whereas external stakeholders\u2019 and their groups\u2019 priorities exhibit mixed findings on their type and extent of alignment with the former. Content elements assigned higher relative importance tend to be more robust to changes in decision-makers\u2019 uncertainty and verbal bias. The author confirms that a simplicity-informativeness trade-off tends to be driven by stakeholder grouping and that a data-driven, subject-based, and objectifying approach should be complemented with context, managerial judgment, and process iteration.<\/p>\n<\/div>