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Materiality from financial towards non-financial reporting

  • Chiara Mio

    ()

    (Dept. of Management, Università Ca' Foscari Venice Author-Name: Marco Fasan
    Dept. of Management, Università Ca' Foscari Venice)

The 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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File URL: http://virgo.unive.it/wpideas/storage/2013wp19.pdf
File Function: First version, 2013
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Paper provided by Department of Management, Università Ca' Foscari Venezia in its series Working Papers with number 19.

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Length: 22 pages
Date of creation: Oct 2013
Date of revision:
Handle: RePEc:vnm:wpdman:55
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  1. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
  2. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
  3. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
  4. 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, 06.
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