Concepedia

Materiality Boundaries

Materiality Boundaries is a conceptual framework within sustainability accounting that delineates the scope of environmental, social, and governance issues deemed significant to an organization and its stakeholders, distinguishing it from broader risk or impact assessments by focusing specifically on those topics that could reasonably influence the decisions or assessments of informed stakeholders.

4

Publications

171

Citations

7

Authors

6

Institutions

Publications per year

2017–2026

2

Parents

Publications

4

The Coevolution of Objects and Boundaries over Time: Materiality, Affordances, and Boundary Salience

Paul M. Leonardi, Diane E. Bailey, Casey Pierce · Information Systems Research · 2019 · 62 citations

, , +11

After Word? – On Some Dynamics of Duality Interrogation

Steve Woolgar · Theory Culture & Society · 2002 · 58 citations

, , +8

Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality

Magali Geerts, Michaël Dooms · Sustainability · 2020 · 31 citations · Full text

, , +11

From Cultural Industries to Entertainment and Creative Industries. The Boundaries of the Cultural Field

Raúl Rodríguez Ferrándiz · Comunicar · 2011 · 20 citations · Full text

, , +6

Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work

Di Wang, Stuart Cooper, Christopher S. Chapman et al. · The Accounting Review · 2025 · 10 citations · Full text

, , +13

1–5 of 4

Authors

7

  1. RR
    Raúl Rodríguez Ferrándiz

    University of Alicante, Spain

    1 publications · 20 citations

    1

    h-index

  2. SW
    Steve Woolgar

    Brunel University of London, United Kingdom

    1 publications · 58 citations

    1

    h-index

  3. PM
    Paul M. Leonardi

    University of California, Santa Barbara, United States

    1 publications · 62 citations

    1

    h-index

  4. DE
    Diane E. Bailey

    The University of Texas at Austin, United States

    1 publications · 62 citations

    1

    h-index

  5. CP
    Casey Pierce

    University of Michigan, United States

    1 publications · 62 citations

    1

    h-index

1–5 of 7

Institutions

6

  1. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    62 citations

  2. Vrije Universiteit Brussel

    Brussels, Belgium

    1 h-index

    2 publications

    62 citations

  3. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    62 citations

  4. University of California, Santa Barbara

    Santa Barbara, United States

    1 h-index

    1 publications

    62 citations

  5. University of Alicante

    Alicante, Spain

    1 h-index

    1 publications

    20 citations

  6. University of Oxford

    Oxford, United Kingdom

    1 h-index

    1 publications

    58 citations

  7. Kyoto University

    Kyoto, Japan

    1 publications

    10 citations

  8. Lancaster University

    Lancaster, United Kingdom

    1 publications

    10 citations

1–8 of 6

Venues

  1. Theory Culture & Society

    1 publications · 58 citations

    1

    h-index

  2. Comunicar

    1 publications · 20 citations

    1

    h-index

  3. Sustainability

    1 publications · 31 citations

    1

    h-index

  4. Information Systems Research

    ISR · 1 publications · 62 citations

    1

    h-index

  5. The Accounting Review

    1 publications · 10 citations

1–5