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Keywords: Materiality analysis
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2020) 11 (1): 162–186.
Published: 24 October 2019
...Felix Beske; Ellen Haustein; Peter C. Lorson Purpose This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies...
