...Riccardo Macchioni; Martina Prisco; Claudia Zagaria Purpose This paper investigates whether board gender diversity is associated with the propensity to prioritize environmental issues in the material topic list on Global Reporting Initiative (GRI)-based reports. Design/methodology/approach...

...Josef Baumüller; Karina Sopp Purpose This paper outlines the development of the principle of materiality in the European accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive (2014/95/EU) and on to the proposals for a Corporate Sustainability Reporting (CSR...

... Licensed re-use rights only Audit adjustments Audit differences Audit risk model International standards on auditing Materiality Waived adjustments Audit adjustments are an important outcome of the audit, because the value of an audit lies in its ability to detect and correct...