Materiality from financial towards non-financial reporting
AbstractThe article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of the debate on materiality. It also analyzes the main differences (in terms of financial performance and governance characteristics) of the companies joining the IIRC Pilot Program that tackled the issue of materiality more effectively.
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Bibliographic InfoPaper provided by Department of Management, Università Ca' Foscari Venezia in its series Working Papers with number 19.
Length: 22 pages
Date of creation: Oct 2013
Date of revision:
materiality; non-financial information; integrated report;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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