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  • Search: subject:"Materiality"
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Year of publication
Subject
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materiality 205 Materiality 162 Corporate social responsibility 68 Corporate Social Responsibility 65 Financial audit 53 Wirtschaftsprüfung 53 Sustainability reporting 47 Sustainable development 47 Nachhaltige Entwicklung 46 Nachhaltigkeitsbericht 41 Corporate disclosure 40 Unternehmenspublizität 40 Sustainability 37 Reporting 36 Berichtswesen 35 Welt 33 World 33 Nachhaltigkeit 28 Stakeholder 25 Jahresabschlussprüfung 24 Financial statement audit 19 Consumer behaviour 18 Konsumentenverhalten 18 Materiality-Grundsatz 17 Accounting 15 Corporate Governance 14 ESG 14 Integrated reporting 14 Auskunftspflicht 13 Corporate governance 13 Disclosure regulation 13 Risk 13 IFRS 12 Jahresabschluss 12 Rechnungswesen 12 auditing 12 corporate social responsibility 12 Environmental reporting 11 Financial statement 11 Risikomanagement 11
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Online availability
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Undetermined 271 Free 128
Type of publication
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Article 441 Book / Working Paper 58 Other 3
Type of publication (narrower categories)
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Article in journal 314 Aufsatz in Zeitschrift 314 research-article 26 Aufsatz im Buch 19 Book section 19 Graue Literatur 13 Non-commercial literature 13 Working Paper 13 Arbeitspapier 10 Article 9 Hochschulschrift 9 Thesis 5 case-report 5 conceptual-paper 5 review-article 5 Dissertation u.a. Prüfungsschriften 4 viewpoint 3 Bibliografie enthalten 2 Bibliography included 2 review 2 Aufsatzsammlung 1 Book Part 1 Conference paper 1 Interview 1 Konferenzbeitrag 1 Research Report 1 technical-paper 1
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Language
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English 408 Undetermined 69 German 21 French 2 Spanish 2 Kazakh 1
Author
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Comfort, Daphne 9 Jones, Peter 9 Hillier, David 7 Messier, William F. 7 Eilifsen, Aasmund 5 Glover, Steven M. 5 Parisi, Laura 5 Abhayawansa, Subhash 4 Cho, Charles H. 4 Christensen, Brant E. 4 Mio, Chiara 4 Orlikowski, Wanda J. 4 Patten, Dennis M. 4 Pinsker, Robert 4 Scott, Susan V. 4 Botez, Daniel 3 DeZoort, F. Todd 3 Dunz, Nepomuk 3 Emby, Craig 3 Endrissat, Nada 3 Escrig-Olmedo, Elena 3 Freedman, Martin 3 Gourdel, Régis 3 Harding, Nancy 3 Hatfield, Richard C. 3 Houston, Richard W. 3 Islam, Gazi 3 Jones, Candace 3 Jubb, Christine 3 Kend, Michael 3 Leon-Soriano, Raul 3 Mazzocchetti, Andrea 3 Monasterolo, Irene 3 Nicolini, Davide 3 Pecchiari, Nicola 3 Reinecke, Juliane 3 Rivera-Lirio, Juana Maria 3 Ruhnke, Klaus 3 Saraswati, Erwin 3 Svejenova, Silviya 3
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Institution
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Université Paris-Dauphine (Paris IX) 5 Dipartimento di Management, Università Ca' Foscari Venezia 3 HAL 2 Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. 1 Erasmus Research Institute of Management (ERIM), Erasmus Universiteit Rotterdam 1 Gaidar Institute for Economic Policy 1 Groupe de REcherche en Droit, Économie, Gestion (GREDEG), Institut Supérieur d'Économie et Management (ISEM) 1 HEC Paris (École des Hautes Études Commerciales) 1 National Research University Higher School of Economics 1 Risk Management Institute 1 Springer Fachmedien Wiesbaden 1 University of Pennsylvania Law School 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 World Scientific Publishing Co. Pte. Ltd. 1
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Published in...
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Organization studies : an international multidisciplinary journal devoted to the study of organizations, organizing, and the organized in and between societies 19 Managerial Auditing Journal 12 The accounting review : a publication of the American Accounting Association 10 Auditing : a journal of practice & theory 8 Journal of business research : JBR 8 Strategic Organization 7 Sustainability Accounting, Management and Policy Journal 7 Accounting horizons : a quarterly publication of the American Accounting Association 5 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 5 Economics Papers from University Paris Dauphine 5 IRZ : Zeitschrift für internationale Rechnungslegung 5 Journal of business ethics : JOBE 5 Leadership 5 Business strategy and the environment 4 Human relations 4 Human relations : towards the integration of the social sciences 4 Issues in accounting education 4 Journal of management inquiry 4 Journal of management studies : JMS 4 Management information systems : mis quarterly 4 Meditari Accountancy Research 4 Meditari accountancy research 4 Sociological Research Online 4 Accounting perspectives : a journal of The Canadian Academic Accounting Association 3 Accounting, Auditing & Accountability Journal 3 Accounting, auditing & accountability journal 3 China journal of accounting research : CJAR 3 Corporate social responsibility and environmental management 3 European management journal 3 International Journal of Accounting, Auditing and Performance Evaluation 3 International journal of disclosure and governance 3 Journal of Business Ethics 3 Journal of Corporate Real Estate 3 Long range planning : LRP ; international journal of strategic management 3 Management learning : the international journal for managerial and organizational learning and development 3 Marketing theory 3 Organization : the critical journal of organization, theory and society 3 Organization science : a journal of the Institute for Operations Research and the Management Sciences ; bridging disciplines to advance knowledge of organizations 3 Review of accounting studies 3 Scandinavian journal of management 3
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Source
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ECONIS (ZBW) 361 RePEc 67 Other ZBW resources 48 EconStor 15 USB Cologne (EcoSocSci) 6 BASE 5
Showing 1 - 10 of 502
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Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors : the need for double materiality
Delgado-Ceballos, Javier; Ortiz-De-Mandojana, Natalia; … - In: Business research quarterly : BRQ 26 (2023) 1, pp. 2-10
SDGs with the concept of double materiality-stakeholder materiality and financial materiality. Our assessment helps …
Persistent link: https://www.econbiz.de/10014281530
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Rise and fall of the materiality matrix: Lessons from a missed takeoff
De Cristofaro, Tiziana; Raucci, Domenico - In: Administrative Sciences 12 (2022) 4, pp. 1-25
After a long period of the inclusion of materiality matrices within standard setters documents and non …-financial reports, the Global Reporting Initiative officially abandoned the materiality matrix in 2021 after the GRI 3 standard release … positions found. Phase 1 (approach-oriented) reviews the materiality matrix presentation in the 2014-2020 non-financial reports …
Persistent link: https://www.econbiz.de/10014333135
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Rise and fall of the materiality matrix : lessons from a missed takeoff
De Cristofaro, Tiziana; Raucci, Domenico - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-25
After a long period of the inclusion of materiality matrices within standard setters documents and non …-financial reports, the Global Reporting Initiative officially abandoned the materiality matrix in 2021 after the GRI 3 standard release … positions found. Phase 1 (approach-oriented) reviews the materiality matrix presentation in the 2014-2020 non-financial reports …
Persistent link: https://www.econbiz.de/10013470157
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Toward a practice-theoretical view of the situated nature of attention
Nicolini, Davide; Mengis, Jeanne - In: Strategic Organization 22 (2024) 1, pp. 211-234
Persistent link: https://www.econbiz.de/10014632832
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Are materiality determination practices evolving in the wake of increasing legislation on sustainability reporting? : findings from EU pharmaceutical companies' reports
Miettinen, Mirella - In: International journal of law and management 66 (2024) 3, pp. 363-392
Persistent link: https://www.econbiz.de/10014546084
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Analysts' recommendations on peer-relative comparable sustainability disclosure
Nazari, Jamal A.; Poursoleyman, Ehsan - In: Finance research letters 64 (2024), pp. 1-9
Persistent link: https://www.econbiz.de/10014531789
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The double materiality of climate physical and transition risks in the euro area
Gourdel, Régis; Monasterolo, Irene; Dunz, Nepomuk; … - In: Journal of financial stability 71 (2024), pp. 1-28
Persistent link: https://www.econbiz.de/10014533544
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Invented market traditions : the marketing of Italian breakfast (1973-1996)
Pirani, Daniela - In: Business history 66 (2024) 4, pp. 905-926
Persistent link: https://www.econbiz.de/10014580218
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Is audit materiality informative? : Evidence from China
Zhu, Lei; Zheng, Qianwen; Li, Yubin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-18
auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified …-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit … materiality. Our findings are as follows. (1) The most commonly used bases for materiality by auditors are profit and income, with …
Persistent link: https://www.econbiz.de/10015051164
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Private shareholder engagements on material ESG issues
Bauer, Rob; Derwall, Jeroen; Tissen, Colin - 2024
Persistent link: https://www.econbiz.de/10014583415
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