Table 1 Sustainability materiality... | Emerald Publishing

Table 1

Sustainability materiality research (Fiandrino et al., 2022)

Academic themes	Main topics
Definitions of materiality	Landscape of international reporting standards and application of definitions by companies
Pressures over materiality analysis	Concerns related to sustainability reporting processes that may impede the proper construction of a sustainability materiality analysis
Materiality determinants and indicators	Determinants of sustainability materiality
Issues that are material for companies and stakeholders	Sustainability issues that are more material for companies and for certain categories of stakeholders
The evaluation of materiality in sustainability information	Assessment of disclosure of the materiality process in the preparation of sustainability reports or integrated reports
Models of materiality assessment	Development of materiality assessment models
Impact of material information and value relevance of materiality	Investigation of the impacts of material information and the value relevance of materiality – that is, when material information impacts the stock price
Materiality in sustainability assurance	Materiality determination and assessment process within sustainability

Academic themes	Main topics
Definitions of materiality	Landscape of international reporting standards and application of definitions by companies
Pressures over materiality analysis	Concerns related to sustainability reporting processes that may impede the proper construction of a sustainability materiality analysis
Materiality determinants and indicators	Determinants of sustainability materiality
Issues that are material for companies and stakeholders	Sustainability issues that are more material for companies and for certain categories of stakeholders
The evaluation of materiality in sustainability information	Assessment of disclosure of the materiality process in the preparation of sustainability reports or integrated reports
Models of materiality assessment	Development of materiality assessment models
Impact of material information and value relevance of materiality	Investigation of the impacts of material information and the value relevance of materiality – that is, when material information impacts the stock price
Materiality in sustainability assurance	Materiality determination and assessment process within sustainability

Source(s): Authors’ own work