Concepedia

Materiality Assurance

Materiality Assurance is a scholarly framework within sustainability accounting that systematically verifies and validates the significance and completeness of environmental, social, and governance (ESG) issues identified in a materiality assessment to ensure their alignment with stakeholder expectations and organizational impact.

6

Publications

461

Citations

13

Authors

11

Institutions

Publications per year

2017–2026

2

Parents

Publications

6

The adoption of the materiality concept in social and environmental reporting assurance: A field study approach

Carla Edgley, Michael John Jones, Jill Atkins · The British Accounting Review · 2014 · 181 citations · Full text

, , +15

Processes of auditability in sustainability assurance – the case of materiality construction

Mary Canning, Brendan O’Dwyer, George Georgakopoulos · Accounting and Business Research · 2018 · 99 citations · Full text

, , +17

Transparency of materiality analysis in <scp>GRI</scp>‐based sustainability reports

Bianca Alves Almeida Machado, Lívia Cristina Pinto Dias, Alberto Fonseca · Corporate Social Responsibility and Environmental Management · 2020 · 93 citations

, , +14

Impact of earnings performance on price‐sensitive disclosures under the Australian continuous disclosure regime

Grace C Hsu · Accounting and Finance · 2009 · 34 citations

, , +16

Materiality and external assurance in corporate sustainability reporting

Peter Jones, David Hillier, Daphne Comfort · Journal of European real estate research · 2016 · 31 citations · Full text

, , +11

1–5 of 6

Authors

13

  1. DC
    Daphne Comfort

    University of Gloucestershire, United Kingdom

    2 publications · 54 citations

    2

    h-index

  2. PJ
    Peter Jones

    University of Gloucestershire, United Kingdom

    2 publications · 54 citations

    2

    h-index

  3. DH
    David Hillier

    University of South Wales, United Kingdom

    2 publications · 54 citations

    2

    h-index

  4. MC
    Mary Canning

    University of Amsterdam, Netherlands

    1 publications · 99 citations

    1

    h-index

  5. JA
    Jill Atkins

    University of Sheffield, United Kingdom

    1 publications · 181 citations

    1

    h-index

1–5 of 13

Institutions

11

  1. University of South Wales

    Pontypridd, United Kingdom

    2 h-index

    2 publications

    54 citations

  2. University of Gloucestershire

    Cheltenham, United Kingdom

    2 h-index

    4 publications

    108 citations

  3. University of Bristol

    Bristol, United Kingdom

    1 h-index

    1 publications

    181 citations

  4. University College Dublin

    Dublin, Ireland

    1 h-index

    1 publications

    99 citations

  5. University of Reading

    Reading, United Kingdom

    1 h-index

    1 publications

    181 citations

  6. The University of Queensland

    Brisbane, Australia

    1 h-index

    1 publications

    34 citations

  7. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    2 publications

    198 citations

  8. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    23 citations

1–8 of 11

Venues

  1. The British Accounting Review

    BAR · 1 publications · 181 citations

    1

    h-index

  2. Accounting and Finance

    1 publications · 34 citations

    1

    h-index

  3. Accounting and Business Research

    1 publications · 99 citations

    1

    h-index

  4. Journal of European real estate research

    1 publications · 31 citations

    1

    h-index

  5. 1

    h-index

1–5