The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International...

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and...

Theories of innovation have drawn on the dominant form that the process took in the 1960s and 1970s: one characterized by high-tech endeavors, usually based on formal research and scientific investigations, involving patenting and corporations' research laboratories. Those specific assumptions...