The determinants of materiality disclosure in integrated corporate reporting

Chiara Mio () and Marco Fasan
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Chiara Mio: Dept. of Management, Università Ca' Foscari Venice

No 9, Working Papers from Venice School of Management - Department of Management, Università Ca' Foscari Venezia

Abstract: The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International Integrated Reporting Council framework. Companies managing to actually implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future performance of the company. Otherwise, IR will probably fail to meet the high expectations several stakeholders have toward it. Our results shows that materiality disclosure is not company-specific but it is rather industry-induced, thus providing support of the stream of literature indicating industry as the main driver of company voluntary disclosure.

Keywords: materiality; integrated report; accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2014-05
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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