Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...

The present study provides a systematic overview of the methods of competence assessment in German vocational education and training (VET). To this end, 58 publications from the years 2001 to 2017 have been reviewed regarding the occupational areas for which assessment instruments were...