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Keywords: Sustainable Development Goals (SDGs)
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Journal Articles
Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (4): 1291–1323.
Published: 05 February 2024
... Integrated reporting Financial materiality Impact materiality Sustainability disclosure Global Reporting Initiative Sustainable Development Goals (SDGs) The Integrated Reporting () Framework, developed by the International Integrated Reporting Council (IIRC), was created to address...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2021) 29 (4): 691–719.
Published: 14 July 2020
...Assunta Di Vaio; Theodore Syriopoulos; Federico Alvino; Rosa Palladino According to the UN’s Sustainable Development Agenda for 2030 (2030 Agenda), responsible corporate behaviour encourages the achievement of sustainable development goals (SDGs), as well as performance improvement...
