Developing sector wide sustainability strategies for small and medium sized textile enterprises through materiality analysis

Amid escalating environmental and social challenges, sustainability has emerged as a strategic imperative for industries. The textile sector, marked by high water and energy consumption, significant emissions, and complex supply chains, is a priority area for sustainable transformation. This study aims to identify and prioritize sustainability strategies for small and medium-sized enterprises (SMEs) in the textile sector by conducting a structured materiality assessment and formulating actionable sustainability targets. A mixed-method approach was adopted, integrating stakeholder engagement, structured surveys, and participatory workshops across four textile SMEs located in Ankara, Gaziantep, and Kahramanmaraş, Türkiye. The study applied the Global Reporting Initiative (GRI) 2021 Standards as a primary framework and incorporated elements from other international standards (e.g., ESRS, AA1000, IFRS S1/S2). Through internal and external stakeholder surveys, company-specific materiality matrices were developed. Subsequently, SMART (Specific, Measurable, Achievable, Relevant, Time-bound) targets were co-created for high-priority issues, and their alignment with the Sustainable Development Goals (SDGs) was assessed. The findings reveal converging sustainability priorities across the participating SMEs, notably in areas such as product quality, occupational health and safety, energy efficiency, circular economy practices, and ethical supply chain management. Sector-wide SMART targets were formulated based on these priorities, and a practical roadmap was proposed for their implementation. The alignment of company goals with 13 key SDGs demonstrates the potential of materiality-driven strategies to enhance both organizational performance and global sustainability outcomes. This study offers a replicable framework for SMEs to operationalize sustainability through stakeholder-informed prioritization and measurable, SDG-linked objectives. It contributes to the academic discourse by bridging the gap between sustainability frameworks and practical implementation in SME contexts.