...Rebecca Bolt; Helen Tregidga Purpose The purpose of this paper is to explore the role and implications of storytelling and narrative as a means of making sense of, and giving sense to, the ambiguous concept of materiality. Design/methodology/approach The use of stories was “discovered” through...

...Jenni Puroila; Hannele Mäkelä Purpose The purpose of this paper is to contribute to the socio-political role of materiality assessment in sustainability reporting literature and discuss the potential of materiality assessment to advance more inclusive accounting and reporting practices...

... of the materiality of the spending. Using statistical tests, including multiple regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and legitimacy theory arguments. Findings First, the authors find that, for the overwhelming majority...

...Craig Deegan; Michaela Rankin Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of environmental information to decisions they may wish to make. Also investigates how environmental information is ranked in importance relative...