摘要：The materiality matrix is a tool that helps companies understand how the stakeholders’ view of material issues in environmental, social, and economic/governance dimensions influences their value creation process, and creates triple bottom line impacts through shaping their strategic business model elements. Building on the multidimensional definition of materiality, we propose to use the materiality matrix as a tool to aid the transformation of a company’s existing traditional business model into a more sustainable one (inside-out approach), and to enable the identification of the most appropriate business model archetype to incorporate innovation into its sustainable business model (outside-in approach). This paper presents the materiality matrix as a new tool to enhance and transpose a company’s business model towards sustainability—as illustrated through the analysis of the Viña Concha y Toro business model case. This new tool contributes to sustainable business model literature and stakeholder theory by incorporating the materiality matrix as a gateway to business model innovation, and as a tool to explain the dynamics in the sustainable value creation process and concomitant impact on stakeholders.
