, 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 …

The absence of clear guidelines as to how materiality should be judged has created problems for accountants and …), with respect to the appropriate materiality threshold. Based on past research concludes that industry, an important … contextual variable in materiality judgements, may be responsible for the inconsistencies in judgements in the past. The close …

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …

manage their brands as key business assets that are a crucial underpinning to the overall corporate strategy. Scott Davis …

formulate an overall strategy, develop cultural leaders, share the culture by communicating effectively with staff, measure …

consultant. All too often chief executives complain that their business strategy is misunderstood by the financial markets …, legislators and other stakeholders. The reality is usually that their strategy is unclear — even to themselves. Before embarking … corporate strategic direction. The process of doing so frequently leads not only to a clearer articulation of strategy but also …