Jørgensen, Sveinung; Mjøs, Aksel; Pedersen, Lars … - In: Sustainability Accounting, Management and Policy Journal 13 (2021) 2, pp. 341-361
Purpose: The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the sense that companies should identify, prioritize and disclose information on sustainability issues that are...