Concepedia

Materiality Classification

Materiality Classification is a scholarly contribution that constitutes a systematic method or framework within the domain of sustainability accounting and reporting, distinguished by its specific function of categorizing environmental, social, and governance (ESG) issues based on their significance to stakeholders and the organization’s economic performance.

20

Publications

3.4K

Citations

53

Authors

40

Institutions

Publications per year

2017–2026

11

Parents

Publications

20

Corporate Sustainability: First Evidence on Materiality

Mozaffar Khan, George Serafeim, Aaron Yoon · The Accounting Review · 2016 · 1.5K citations

, , +17

Corporate Sustainability: First Evidence on Materiality

Mozaffar Khan, George Serafeim, Aaron Yoon · SSRN Electronic Journal · 2015 · 450 citations · Full text

, , +17

Exploring Social Origins in the Construction of ESG Measures

Robert G. Eccles, Judith C. Stroehle · SSRN Electronic Journal · 2018 · 240 citations · Full text

, , +17

A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting

Armando Calabrese, Roberta Costa, Nathan Levialdi et al. · Journal of Cleaner Production · 2015 · 222 citations

, , +15

Corporate social responsibility in cruising: Using materiality analysis to create shared value

Xavier Font, Mireia Guix, Ma Jesús Bonilla-Priego · Tourism Management · 2015 · 219 citations · Full text

, , +14

1–5 of 20

Authors

53

  1. AY
    Aaron Yoon

    Northwestern University, United States

    2 publications · 2K citations

    2

    h-index

  2. KE
    Konstantinos Evangelinos

    University of the Aegean, Greece

    2 publications · 127 citations

    2

    h-index

  3. GS
    George Serafeim

    Harvard University, United States

    2 publications · 2K citations

    2

    h-index

  4. RG
    Robert G. Eccles

    University of Oxford, United Kingdom

    2 publications · 337 citations

    2

    h-index

  5. WC
    Wei‐Chung Chao

    National Tsing Hua University, Taiwan

    1 publications · 145 citations

    1

    h-index

1–5 of 53

Institutions

40

  1. University of Minnesota

    Minneapolis, United States

    3 h-index

    3 publications

    2K citations

  2. University of the Aegean

    Mytilene, Greece

    2 h-index

    4 publications

    233 citations

  3. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    337 citations

  4. École Supérieure de Commerce de Rennes

    Rennes, France

    1 h-index

    2 publications

    86 citations

  5. RMIT University

    Melbourne, Australia

    1 h-index

    1 publications

    43 citations

  6. Harvard University

    Cambridge, United States

    1 h-index

    1 publications

    1.5K citations

  7. University of Turin

    Turin, Italy

    1 h-index

    3 publications

    228 citations

  8. University of St.Gallen

    Saint Gallen, Switzerland

    1 h-index

    1 publications

    240 citations

1–8 of 40

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 761 citations

    4

    h-index

  2. Journal of Cleaner Production

    3 publications · 420 citations

    3

    h-index

  3. Sustainability

    2 publications · 71 citations

    2

    h-index

  4. The Accounting Review

    2 publications · 1.6K citations

    2

    h-index

  5. Tourism Management

    1 publications · 219 citations

    1

    h-index

1–5