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Identifying Key ESG Priorities for Sustainable Growth: DOUBLE MATERIALITY ASSESSMENT

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dc.contributor.advisorDevenin, Verónica
dc.creatorPerdomo Mayorga, David Hernando
dc.creatorEngemoen Aasland, Tiril
dc.creatorVilhelm Thoresen, Johan
dc.creatorDebbarma, Shelly
dc.creatorMarco Diepstraten, Ole Floris
dc.creatorRojas Cisneros, Santiago
dc.creator.degreeAdministrador de Negocios Internacionales
dc.creator.degreeLevelPregrado
dc.date.accessioned2026-05-07T19:19:58Z
dc.date.available2026-05-07T19:19:58Z
dc.date.created2026-04-26
dc.descriptionEl presente proyecto tiene como propósito desarrollar un análisis de doble materialidad para la empresa MYKITA, con el fin de identificar sus principales prioridades en materia de sostenibilidad y orientar su crecimiento futuro. Para ello, se emplearon los lineamientos de los European Sustainability Reporting Standards (ESRS), se involucraron stakeholders internos y externos para la identificación de impactos, riesgos y oportunidades (IROs), y se construyó una matriz que integra la materialidad de impacto y la materialidad financiera de los temas ESG. Los hallazgos evidencian que el tema más relevante corresponde a “Consumidores y usuarios finales”, destacando la importancia de la transparencia y la innovación. Asimismo, se identificaron como prioritarios el cambio climático, la contaminación y el bienestar de la fuerza laboral, lo que resalta la necesidad de adoptar prácticas más eficientes en el uso de recursos. Adicionalmente, se detectó una brecha significativa en la conducta empresarial, particularmente en la comunicación con stakeholders externos. En conjunto, los resultados muestran que MYKITA cuenta con una base sólida para evolucionar desde el cumplimiento normativo hacia un liderazgo reconocido en sostenibilidad dentro de la industria óptica. No obstante, se evidencia la necesidad de fortalecer la visibilidad externa y la estrategia de comunicación, con el fin de mejorar el engagement y la confianza de los grupos de interés. Finalmente, el análisis de doble materialidad demuestra ser una herramienta clave para la generación de valor, promoviendo la innovación orientada al propósito y la resiliencia empresarial.
dc.description.abstractThis project aims to conduct a double materiality analysis for MYKITA in order to identify key sustainability priorities that support its future growth. The study follows the European Sustainability Reporting Standards (ESRS) and incorporates both internal and external stakeholder engagement to assess key impacts, risks, and opportunities (IROs). Additionally, a Double Materiality Assessment (DMA) was performed to develop a matrix integrating both impact and financial materiality of relevant ESG topics, providing the basis for strategic business recommendations. The findings reveal that MYKITA’s most material topic is “Consumers and End Users,” emphasizing the importance of transparency and innovation. Other highly relevant areas include climate change, pollution, and workforce well-being, highlighting the need for more resource-efficient practices across operations. Furthermore, a notable gap was identified in business conduct, particularly in terms of external stakeholder communication. The results suggest that MYKITA has the potential to transition from basic compliance to becoming a recognized sustainability leader within the eyewear industry. While initiatives such as Acetate Renew represent a strong foundation, a more robust and visible communication strategy is required to enhance stakeholder engagement and trust. Moreover, balancing diverse stakeholder expectations emerges as a critical factor for alignment with the company’s identity and values. In conclusion, MYKITA demonstrates a strong internal commitment to sustainability through its local production model, eco-friendly materials, and vertically integrated operations. However, limited external visibility indicates the need for improved communication and stakeholder engagement strategies. The DMA proves to be a valuable tool for driving value creation, supporting purpose-driven innovation, and strengthening business resilience in the eyewear sector.
dc.description.sponsorshipMYKITA
dc.description.sponsorshipEADA Business School
dc.format.extent137 pp
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_47777
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/47777
dc.language.isoeng
dc.publisherUniversidad del Rosario
dc.publisherEADA Business School
dc.publisher.departmentEscuela de Administración
dc.publisher.programAdministración de Negocios Internacionales
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 International*
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
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dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subjectAnálisis de doble materialidad
dc.subjectDoble materialidad en empresa privada
dc.subjectSostenibilidad
dc.subject.keywordDouble Materiality Matrix
dc.subject.keywordEuropean Sustainability Reporting Standards (ESRS) guidelines
dc.subject.keywordMYKITA
dc.subject.keywordSustainability
dc.titleIdentifying Key ESG Priorities for Sustainable Growth: DOUBLE MATERIALITY ASSESSMENT
dc.title.TranslatedTitleIdentificación de prioridades clave ESG para el crecimiento sostenible: evaluación de doble materialidad
dc.typebachelorThesis
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersion
dc.type.spaTrabajo de grado
local.department.reportEscuela de Administración
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