De Cristofaro, Tiziana; Raucci, Domenico - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-25
After a long period of the inclusion of materiality matrices within standard setters documents and non-financial reports, the Global Reporting Initiative officially abandoned the materiality matrix in 2021 after the GRI 3 standard release. To bridge the detected gaps in the literature, this...