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Keywords: Materiality
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2022) 30 (3): 710–738.
Published: 12 July 2021
... must address this, the authors propose a new definition of materiality and recommend that sustainable development risks and opportunities be placed at the core of a future framework for connected/integrated reporting. Research limitations/implications For sustainable development risks...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2017) 25 (4): 505–532.
Published: 02 October 2017
... Reporting Council (IIRC) Framework faced by small and medium-sized enterprises (SMEs) in releasing the integrated report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to their needs and features. Only recently the relevance of IR for SMEs has...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2017) 25 (4): 533–552.
Published: 02 October 2017
...Alessandro Lai; Gaia Melloni; Riccardo Stacchezzini This paper aims to understand how the principle of materiality gets implemented in integrated reporting (IR) contexts. Drawing on an interpretation of materiality as a social construction, this research explores the meaning...
