Financial materiality and corporate risk: Evidence from an Instrumental ...
...My study contributes to the literature by showing that, when investors and stakeholders want to assess what are the sustainability-related drivers of risk, they could use the materiality matrix provided by SASB and focus on the items that are financially material....
https://www.sciencedirect.com/science/article/pii/S154461232300805X
Stakeholder or Legitimacy Theory? The Rationale behind a Company?s ...
...This study fills a gap in the sustainability literature related to materiality analysis by identifying the theoretical motivations of companies in conducting materiality analysis....
https://www.mdpi.com/2071-1050/14/13/7763
Enhancing the materiality principle in ... - Wiley Online Library
...Abstract This article aims to explore the effectiveness of the materiality principle (MP) within Integrated Reporting (IR) by applying the General Systems Theory (GST) of Ludwig von Bertalanffy....
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2479
(PDF) Materiality analysis in sustainability reporting: a tool for ...
...Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the double perspective of companies and stakeholders, meaning that both parties contribute to......
https://www.researchgate.net/publication/335575619_MATERIALITY_ANALYSIS_IN_SUSTAINABILITY_REPORTING_A_TOOL_FOR_DIRECTING_CORPORATE_SUSTAINABILITY_TOWARDS_EMERGING_ECONOMIC_ENVIRONMENTAL_AND_SOCIAL_OPPORTUNITIES
Seeing double corporate reporting through the materiality lenses of ...
...In this paper we adopt a normative approach in exploring how users of corporate reporting can ?see double?, viewing financially material information through a shareholder lens, and also environmentally material information though a nature lens....
https://www.tandfonline.com/doi/full/10.1080/01559982.2023.2277982
Toward a unified Theory of Materiality - SEC.gov
...As defined by the Commission and consistent with Supreme Court precedent, a matter is material if there is a substantial likelihood that a reasonable investor would consider it important when determining whether to buy or sell securities......
https://www.sec.gov/files/240327-schultzke-ung-student-presentation.pdf
Materiality analysis - The Sustainability Management Wiki
...This chapter will give a short overview of some of the standards and frameworks and how they view materiality. Table 1: The meaning and characteristics of materiality in different standards...
https://www.sustainability-management.wiki/docs/functions/sustainability-reporting-accounting/materiality-analysis/
The essentials of materiality assessment - KPMG
...KPMG?s guide to the materiality process to help you navigate the complex landscape of stakeholder expectations, risks and opportunities. It is designed to be a practical guide on the process relevant to all organizations ? regardless of how established your sustainability strategy and reporting is....
https://assets.kpmg.com/content/dam/kpmg/pdf/2014/10/materiality-assessment.pdf
Challenges of Double Materiality Concept: Corporate Sustainability ...
...sessment of double materiality considers two perspectives: impact materiality and financial materiality. Impact materiality evaluates the actual or potential positive or negative impacts, either direct or indirect, on people or the envir...
https://helda.helsinki.fi/bitstreams/eef5b16a-0d1e-45cb-b4ca-aaecdc38d406/download
Materiality: From Accounting to Sustainability and the SDGs
...As it will be addressed in the following sections of this entry, materiality is the concept that guides corporate decision-makers, auditors, and investors to prioritize the actions and the areas of impact in the implementation of the 2030 Agenda....
https://link.springer.com/rwe/10.1007/978-3-319-95726-5_43
Åby Åbyggeby Åbytorp Åhus Åkarp Åkers styckebruk Åkersberga Ålberga Åled Ålem Åmmeberg Åmot Åmotfors Åmsele Åmynnet Åmål Ånge Ånäset Åre Årjäng Årstad Årsunda Åryd Ås Åsa Åsarne Åsarp Åsbro Åsby Åseda Åsele Åselstad Åsen Åsenhöga Åsensbruk Åshammar Åsljunga Åstol Åstorp Åtorp Åtvidaberg