(GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several … documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main … features of the GRI Guidelines and Standards. Findings This paper discusses the conundrum currently surrounding the Materiality …

extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality …

Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of … Sustainability-related Financial Information . A new conceptualisation of materiality is proposed based on the critique. Design … develop original views on how materiality could be conceptualised and interpreted for sustainability reporting. This paper …

Purpose – The purpose of this paper is to help organisations view strategy as a profession and something that needs …. Design/methodology/approach – The author conducted research in organizations and found that strategy is in a state of crisis … strategic issues. Practical implications – Methods are provided for organizations so that they can reduce the vacuum in strategy …

background of America's nuclear strategy, from Eisenhower to the Obama Administration. It then traces the history of missile … either side. That strategy is called “moral deterrence” herein. It is moral because, as opposed to MAD, it does not hold …