Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory
Year of publication: |
2023
|
---|---|
Authors: | Aprile, Roberto ; Alexander, David ; Doni, Federica |
Published in: |
Corporate social responsibility and environmental management. - Chichester : Wiley, ISSN 1535-3966, ZDB-ID 2083715-X. - Vol. 30.2023, 5, p. 2219-2233
|
Subject: | General Systems Theory | Integrated Reporting | materiality | stakeholder engagement | standard setters |
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