..., IFRS S1 and IFRS S2. A thematic analysis is conducted to identify discourse shifts, with Hardy’s (1994) power framework used to interpret the ISSB’s growing influence. Findings This research reveals significant changes in the discourse on materiality following the launch of IFRS S1 and S2...

...Josua Oll; Theresa Spandel; Frank Schiemann; Janna Akkermann Purpose The purpose of this study is to investigate whether a unified understanding of materiality is possible, given that conceptual pluralism represents a key characteristic of materiality approaches in sustainability reporting...

...Simone Pizzi; Fabio Caputo; Elbano de Nuccio Purpose This study aims to contribute to the emerging debate about materiality with novel insights about the signaling effects related to the disclosure of environmental, social and governance (ESG) information using the guidelines released...

...Luis Perera-Aldama Purpose This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct...

... Italian banks over three years. Findings This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability...

... as central to identifying sustainability complexity and Bourdieu’s (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality...

... in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature...

... and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook. Practical implications The paper contributes to the academic debate on IR by building a case...

...Subhash Abhayawansa Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard setting for sustainability reporting. This paper pays particular attention to the current...

...Sveinung Jørgensen; Aksel Mjøs; Lars Jacob Tynes Pedersen Purpose The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the sense that companies should identify, prioritize...

...Yully Marcela Sepúlveda-Alzate; María Antonia García-Benau; Mauricio Gómez-Villegas Purpose This paper aims to propose a measurement of the materiality of environmental, social and governance information (ESG) reported by listed companies belonging to sensitive industries in Colombia, Mexico...

... Governmentality Public management Materiality Smart cities Cities will be key to survival on the planet. By 2050, 70 per cent of the world population will be living in cities, and urban living already represents 80 per cent of world CO₂ emissions and 75 per cent of energy consumption (Baudet...

... and management. © Emerald Group Publishing Limited 2013 Universities Materiality Sustainability reporting Sustainability governance Sustainability management United Nations Global Compact Universities, their graduates and professors are expected to be at the forefront of developments...