Yurtsever, ÖzlemÇelik, Mustafa CemUyar, Tanay Sıdkı2026-03-272026-03-2720261758-20831758-209110.1504/IJGW.2026.1523432-s2.0-105033111874https://doi.org/10.1504/IJGW.2026.152343https://hdl.handle.net/11501/2672Double materiality is becoming a necessity in sustainability reporting, as it is essential for aligning organisational strategies with ESG priorities. This study proposes a framework to embed SWOT analysis within sustainability reporting, focusing on double materiality. By positioning SWOT as a bridge, the framework enables a holistic evaluation of internal capabilities and external ESG-related risks and opportunities. It encourages periodic updates to question sets, supporting an evolving, stakeholder-inclusive process aligned with annual reporting cycles. This approach offers organisations a practical reference to develop transparent, credible, and adaptable sustainability disclosures, reinforcing their strategic decision-making and compliance with increasingly complex reporting standards.eninfo:eu-repo/semantics/closedAccessSWOT AnalysisSustainability ReportingDouble MaterialityEnvironmental SustainabilityClimate ChangeArticle2873Q327138WOS:001716432000001Q4