Materiality from financial towards non-financial reporting

Chiara Mio ()
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Chiara Mio: Dept. of Management, Università Ca' Foscari Venice Author-Name: Marco Fasan
Authors registered in the RePEc Author Service: Marco Fasan

No 19, Working Papers from Venice School of Management - Department of Management, Università Ca' Foscari Venezia

Abstract: The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of the debate on materiality. It also analyzes the main differences (in terms of financial performance and governance characteristics) of the companies joining the IIRC Pilot Program that tackled the issue of materiality more effectively.

Keywords: materiality; non-financial information; integrated report (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2013-10
New Economics Papers: this item is included in nep-acc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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