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Keywords: Materiality assessment
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Journal Articles
Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities
Available to Purchase
Sustainability Accounting, Management and Policy Journal 1–34.
Published: 06 March 2026
... interconnectedness further highlights distinct perspectives between Nestlé and its stakeholders, with SDG 12 emerging as a central theme. Practical implications When developing their methodologies for materiality assessment, companies should consider using various sources of information, including social media...
Includes: Supplementary data
Journal Articles
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 965–1002.
Published: 05 March 2021
...Muhammad Bilal Farooq; Rashid Zaman; Dania Sarraj; Fahad Khalid Purpose This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states...
