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The Need for Sector-Specific Materiality and Sustainability Reporting Standards

Author

Listed:
  • Robert G. Eccles
  • Michael P. Krzus
  • Jean Rogers
  • George Serafeim

Abstract

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Suggested Citation

  • Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, June.
  • Handle: RePEc:bla:jacrfn:v:24:y:2012:i:2:p:65-71
    DOI: j.1745-6622.2012.00380.x
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    File URL: http://hdl.handle.net/10.1111/j.1745-6622.2012.00380.x
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    Citations

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    Cited by:

    1. repec:aud:audfin:v:15:y:2017:i:148:p:613 is not listed on IDEAS
    2. Ioana SOFIAN, 2016. "The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1335-1335.
    3. Nadia Albu & Catalin Nicolae Albu & Madalina Dumitru & Valentin Florentin Dumitru, 2013. "Plurality or convergence in sustainability reporting standards?," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 729-742, November.
    4. Remmer Sassen & Anne-Kathrin Hinze & Inga Hardeck, 2016. "Impact of ESG factors on firm risk in Europe," Journal of Business Economics, Springer, vol. 86(8), pages 867-904, November.
    5. Gorgan Catalina & Dumitru Valentin Florentin & Gorgan Vasile, 2014. "Key Performance Indicators. A Case Study On The Integrated Reports Of An It Company," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 111-118, June.
    6. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    7. Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Department of Management, Università Ca' Foscari Venezia.
    8. repec:eee:spacre:v:19:y:2016:i:2:p:252-260 is not listed on IDEAS
    9. Madalina Dumitru & Mariana Elena Glavan & Catalina Gorgan & Valentin Florentin Dumitru, 2013. "International Integrated Reporting Framework: A Case Study In The Software Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-2.

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