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 … implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future …

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 … article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of …

interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy …

materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and … criteria for analysis must be in each case, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …

materiality the policy is aimed at. …

allocation decisions based on expectations about future materiality thereby enhancing risk-adjusted returns. The latter group …

materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and … criteria for analysis must be in each case, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …