With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...

Working time flexibility is a potentially important lever to foster the reconciliation of work, family, and private life. Giving workers greater autonomy and more control over their working times could empower them to better balance their work and non-work demands. This could then in turn lead...