Table 8.

Number of papers for research topic

Research topicTot.%
Conceptualising materiality911.11
Regulation of materiality concept1012.35
Implementation of materiality concept1720.99
Role of stakeholders1113.58
Disclosure of materiality process and material issues1619.75
Determinants and effects of materiality disclosure and implementation1822.22
Total81100.00
Source(s): Authors’ own elaboration

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