Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff
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- Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
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Keywords
materiality; materiality matrix; GRI 3; non-financial reporting;All these keywords.
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