report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to … (such us materiality, integrated thinking and connectivity) and fully understanding the benefits deriving from the …

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 …

house builders are embracing the concept of materiality and commissioning independent external assurance as part of their … sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability … reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external …

Purpose – The paper aims to provide an overview of the vocabulary for materiality which is used by practice … materiality? The paper explores which concepts are used, how the interaction between social and material realities is presented …, and the role materiality is perceived to have in relation to action. Findings – Findings are that, within the practice …

(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 …

concepts, including power, complexity, value, capital and 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 …

content elements and the guiding principles are higher than average. Disclosures on materiality, business models and …