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Keywords: European Financial Reporting Advisory Group
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (6): 1361–1385.
Published: 06 September 2022
.... Originality/value This paper proposes a new conceptualisation of and approach to materiality determination for sustainability reporting. Subhash Abhayawansa can be contacted at: sabhayawansa@swin.edu.au Materiality European Financial Reporting Advisory Group Global Reporting Initiative...
