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The materiality of environmental information to users of annual reports

Author

Listed:
  • Craig Deegan
  • Michaela Rankin

Abstract

Keywords: Company reports, Australia, Environment, Information, Materiality, User studies

Suggested Citation

  • Craig Deegan & Michaela Rankin, 1997. "The materiality of environmental information to users of annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 10(4), pages 562-583, October.
    • Handle: RePEc:eme:aaajpp:09513579710367485
    DOI: 10.1108/09513579710367485
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    Citations

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    Cited by:

    1. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    2. Lance Wentzel & Julius Ayodeji Fapohunda & Rainer Haldenwang, 2023. "A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry," Sustainability, MDPI, vol. 15(13), pages 1-28, June.
    3. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.

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