companies are embracing the concept of materiality and commissioning independent external assurance as a part of their … sustainability reporting processes and some wider reflections on materiality and external assurance in sustainability reporting …. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external assurance and …

commercial property companies are embracing the concept of materiality and commissioning independent external assurance as part … of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in … review of the characteristics of materiality and external assurance. The information on which the paper is based is drawn …

, namely, defining sustainability within the industry, materiality and independent external assurance and sustainable … materiality and external assurance are not treated comprehensively within the industry, which undermines the credibility of the … it defines sustainability, to extend its sustainability reporting to embrace materiality and external assurance and to …

house builders are embracing the concept of materiality and commissioning independent external assurance as part of their … sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability … reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external …