Abstract
Small and medium-sized enterprises (SMEs) operating in production-intensive sectors face increasing pressure to align with global sustainability frameworks while maintaining competitiveness under regulatory and market transformation dynamics. However, existing literature predominantly focuses on large corporations or firm-specific case studies, leaving a gap in understanding how heterogeneous SMEs can collectively construct sector-level sustainability architectures. This study examines whether participatory materiality assessments conducted across firms within the polymer–plastic–chemicals manufacturing ecosystem can generate structural priority convergence and provide a foundation for coordinated target setting. Using a stakeholder-based materiality assessment aligned with the GRI 2021 Standards, sustainability priorities were identified across four categories: Production, Quality and Technology; Environment and Climate; Social Responsibility; and Corporate Development. The results were consolidated at sector level to identify convergence zones and translated into SMART-aligned common targets. Additionally, identified priorities were mapped to the United Nations Sustainable Development Goals (SDGs). Findings reveal strong convergence around emissions reduction, energy management, raw material compliance, occupational health and safety, and circular economy integration. The sector exhibits concentrated alignment with SDGs related to clean energy, industrial innovation, responsible production, climate action, and decent work, rather than broad SDG attribution. The study demonstrates that aggregated materiality assessments can move beyond compliance reporting and function as a structured mechanism for sector-level sustainability governance. By linking stakeholder-derived priorities with performance-oriented targets and SDG alignment, this research provides a replicable framework for coordinating green transformation among industrial SMEs and contributes to the literature on participatory sustainability management and industrial transition.