... for determining the most significant sustainability matters to be included in sustainability reports. This has made reports more relevant for various stakeholders. Using the resource-based view and stakeholder theory, this paper aims to examine and uncover the antecedents and outcome of materiality disclosure...

... to sustainability reporting) and resource-based view (RBV, i.e. competencies in sustainability reporting). Findings A two-dimensional matrix is developed representing organisations’ competencies in (explained using the RBV) and commitment to (explained using legitimacy theory) sustainability reporting. Based...