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The adoption of the materiality concept in social and environmental reporting assurance: A field study approach

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  1. Dina Lucia Todaro & Riccardo Torelli, 2024. "From greenwashing to ESG‐washing: A focus on the circular economy field," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4034-4046, September.
  2. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
  3. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
  4. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
  5. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
  6. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
  7. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
  8. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.
  9. Christian Rainero & Giuseppe Modarelli & Alessandro Migliavacca & Riccardo Coda, 2021. "Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 153-153, July.
  10. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
  11. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
  12. Raúl León & Aitor Salesa, 2024. "Is sustainability reporting disclosing what is relevant? Assessing materiality accuracy in the Spanish telecommunication industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 21433-21460, August.
  13. Kurniawan, Putu Sukma, 2018. "An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia," INA-Rxiv 7dzha, Center for Open Science.
  14. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
  15. repec:ers:journl:v:xxiv:y:2021:i:2b:p:189-212 is not listed on IDEAS
  16. Hutchinson, Mark C. & Lucey, Brian, 2024. "A bibliometric and systemic literature review of biodiversity finance," Finance Research Letters, Elsevier, vol. 64(C).
  17. Veronica Grosu & Dorel Mateș & Monica-Laura Zlati & Svetlana Mihaila & Marian Socoliuc & Marius-Sorin Ciubotariu & Simona-Maria Tanasă, 2020. "Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies," Sustainability, MDPI, vol. 12(19), pages 1-32, October.
  18. repec:osf:inarxi:7dzha_v1 is not listed on IDEAS
  19. Alexandre Rambaud & Véronique Blum & Hugues Chenet, 2024. "From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality," CIRED Working Papers hal-04979693, HAL.
  20. Shauhrat S. Chopra & Sachini Supunsala Senadheera & Pavani Dulanja Dissanayake & Piumi Amasha Withana & Rajeev Chib & Jay Hyuk Rhee & Yong Sik Ok, 2024. "Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development," Sustainability, MDPI, vol. 16(2), pages 1-14, January.
  21. Josef Baumüller & Michaela-Maria Schaffhauser-Linzatti, 2018. "In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU [Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspf," Sustainability Nexus Forum, Springer, vol. 26(1), pages 101-111, December.
  22. Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024. "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  23. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
  24. Jolanta Wisniewska & Joanna Gorka, 2021. "A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 189-212.
  25. Abdulaziz A. Alomran & Kholod F. Alsahali, 2023. "The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence," Sustainability, MDPI, vol. 15(4), pages 1-17, February.
  26. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  27. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
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