Concepedia

Materiality Disclosure

Materiality Disclosure is a scholarly contribution that specifies the processes, criteria, or outcomes through which an organization identifies, reports, and communicates information on environmental, social, and governance issues that are most significant to its stakeholders and operational impacts, distinguishing it from general disclosure practices by its foundational role in guiding materiality assessments within sustainability accounting and reporting.

63

Publications

4.7K

Citations

144

Authors

91

Institutions

Publications per year

2017–2026

42

Parents

Publications

63

The materiality of environmental information to users of annual reports

Craig Deegan, Michaela Rankin · Accounting Auditing & Accountability Journal · 1997 · 639 citations

, , +17

Material Sustainability Information and Stock Price Informativeness

Jody Grewal, Clarissa Hauptmann, George Serafeim · Journal of Business Ethics · 2020 · 324 citations

, , +10

Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting

Marco Fasan, Chiara Mio · Business Strategy and the Environment · 2016 · 246 citations

, , +15

The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions

Shane Heitzman, Charles E. Wasley, Jerold L. Zimmerman · Journal of Accounting and Economics · 2009 · 211 citations

, , +17

Materiality analysis in sustainability and integrated reports

Felix Beske, Ellen Haustein, Peter C. Lorson · Sustainability Accounting Management and Policy Journal · 2019 · 201 citations

, , +17

1–5 of 63

Authors

144

  1. RG
    Robert G. Eccles

    University of Oxford, United Kingdom

    3 publications · 137 citations

    3

    h-index

  2. PV
    Patrick Velte

    Leuphana University of Lüneburg, Germany

    2 publications · 241 citations

    2

    h-index

  3. AA
    Azlan Amran

    Universiti Sains Malaysia, Malaysia

    2 publications · 63 citations

    2

    h-index

  4. MF
    Marco Fasan

    Ca' Foscari University of Venice, Italy

    2 publications · 256 citations

    2

    h-index

  5. JL
    Jerold L. Zimmerman

    University of Rochester, United States

    2 publications · 293 citations

    2

    h-index

1–5 of 144

Institutions

91

  1. University of Oxford

    Oxford, United Kingdom

    3 h-index

    3 publications

    417 citations

  2. University of Rochester

    Rochester, United States

    2 h-index

    5 publications

    797 citations

  3. Swinburne University of Technology

    Melbourne, Australia

    2 h-index

    4 publications

    163 citations

  4. University of Southern Queensland

    Toowoomba, Australia

    2 h-index

    3 publications

    1.3K citations

  5. University of Auckland

    Auckland, New Zealand

    2 h-index

    2 publications

    59 citations

  6. Ca' Foscari University of Venice

    Venice, Italy

    2 h-index

    4 publications

    512 citations

  7. The University of Sydney

    Sydney, Australia

    2 h-index

    3 publications

    271 citations

  8. Leuphana University of Lüneburg

    Lüneburg, Germany

    2 h-index

    4 publications

    635 citations

1–8 of 91

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 215 citations

    6

    h-index

  2. 6

    h-index

  3. Journal of Accounting Research

    JAR · 4 publications · 335 citations

    4

    h-index

  4. Sustainability

    4 publications · 127 citations

    4

    h-index

  5. Business Strategy and the Environment

    BSE · 3 publications · 567 citations

    3

    h-index

1–5