Materiality in Sustainability Reporting

Chiara Mio (), Marisa Agostini () and Francesco Scarpa ()
Additional contact information
Chiara Mio: Ca’ Foscari University
Marisa Agostini: Ca’ Foscari University
Francesco Scarpa: Ca’ Foscari University

Chapter Chapter 5 in Sustainability Reporting, 2024, pp 103-151 from Palgrave Macmillan

Abstract: Abstract This chapters focuses on materiality in sustainability reporting. After an introduction to the concept of materiality in accounting, the chapter explores how materiality has become a fundamental concept in the context of sustainability reporting. Subsequently, the chapter synthesizes the academic debate on sustainability materiality and analyzes how materiality is defined and approached in the main sustainability reporting frameworks and standards. Finally, using a global sample of listed companies, an empirical analysis of the quality of materiality disclosure in sustainability reporting is presented.

Keywords: Materiality; Sustainability reporting; Content analysis; Corporate transparency (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-031-58449-7_5

Ordering information: This item can be ordered from
http://www.palgrave.com/9783031584497

DOI: 10.1007/978-3-031-58449-7_5

Access Statistics for this chapter

More chapters in Palgrave Studies in Impact Finance from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().