Towards a dynamic approach to materiality: A lesson from COVID-19

Simone Pizzi, Andrea Venturelli and Fabio Caputo

Accounting Forum, 2024, vol. 48, issue 3, 536-565

Abstract: Over the past few years, there has been an increasing demand for non-financial information as stakeholders become more aware of the need to reconsider the global economy. This has led academics and policymakers to discuss the importance of companies disclosing their non-financial information to effectively engage with citizens and stakeholders. Recently, there has been a debate about moving away from traditional accountability practices based on annual disclosure of non-financial information towards a more dynamic approach that involves continuous engagement with stakeholders. Social media has been highlighted as an effective tool to achieve this, and the COVID-19 pandemic has further emphasised the need for effective communication with stakeholders, which has led to the adoption of social media to share information. This paper aims to empirically evaluate the accountability practices of large Italian organisations during the pandemic by analysing data extracted from Twitter, providing new insights into the impacts of pandemics on stakeholder engagement practices.

Date: 2024
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DOI: 10.1080/01559982.2023.2216341

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