Sample selection for the review
| Steps | Description | Articles |
|---|---|---|
| Step 1 | Total search returns based on the keywords | 122 |
| Exclusion criteria | Articles that do not relate to assessment or measurement or determination of materiality in sustainability reporting or activities | 9 |
| Step 2 | Excluded after screening abstract | 21 |
| Step 3 | Excluded after screening full paper | 53 |
| Number of articles included in the review | 39 |
| Steps | Description | Articles |
|---|---|---|
| Step 1 | Total search returns based on the keywords | 122 |
| Articles that do not relate to assessment or measurement or determination of materiality in sustainability reporting or activities | 9 | |
| Step 2 | Excluded after screening abstract | 21 |
| Step 3 | Excluded after screening full paper | 53 |
| Number of articles included in the review | 39 |
Source(s): Authors’ own work
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