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Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting

Citations

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Cited by:

  1. 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.
  2. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
  3. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
  4. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  5. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
  6. Laura Mazzola & Massimo Contrafatto, 2019. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 155-162.
  7. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
  8. Unerman, Jeffrey, 2020. "Risks from self-referential peer review echo chambers developing in research fields," The British Accounting Review, Elsevier, vol. 52(5).
  9. Muhammad Al Mahameed & Ahmad Abras, 2025. "Using Sustainability Reporting as a Business Communication Tool to Reshape Social Relations in Times of Turmoil," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5624-5643, July.
  10. Stefano Romito & Clodia Vurro, 2021. "Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 595-605, March.
  11. Massimiliano Monaci, 2020. "Embedding Humanizing Cultures in Organizations through ‘Institutional’ Leadership: the Role of HRM," Humanistic Management Journal, Springer, vol. 5(1), pages 59-83, July.
  12. Stefania Veltri & Elena Cristiano & Olga Ferraro, 2023. "Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1573-1587, July.
  13. repec:osf:osfxxx:tw6c7_v1 is not listed on IDEAS
  14. 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.
  15. 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.
  16. Leyla Azizi & Colin Bien & Remmer Sassen, 2018. "Recent trends in sustainability reporting by German universities [Aktuelle Trends in der Nachhaltigkeitsberichterstattung deutscher Universitäten]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 65-85, December.
  17. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  18. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  19. Peter Ansu-Mensah & Emmanuel Opoku Marfo & Lyon Salia Awuah & Kwame Oduro Amoako, 2021. "Corporate social responsibility and stakeholder engagement in Ghana’s mining sector: a case study of Newmont Ahafo mines," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-22, December.
  20. Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
  21. Tiziana De Cristofaro & Carmela Gulluscio, 2023. "In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence," Sustainability, MDPI, vol. 15(2), pages 1-30, January.
  22. Eduardo Flores & Marco Fasan & Wesley Mendes‐da‐Silva & Joelson Oliveira Sampaio, 2019. "Integrated reporting and capital markets in an international setting: The role of financial analysts," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1465-1480, November.
  23. 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.
  24. Stefan Zeisel, 2020. "Is sustainability a moving target? A methodology for measuring CSR dynamics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 283-296, January.
  25. Janine Maniora, 2018. "Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA," Journal of Business Ethics, Springer, vol. 152(4), pages 931-947, November.
  26. 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.
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