Concepedia

Materiality Reporting

Materiality Reporting is an academic construct that specifies the systematic process of disclosing and communicating an organization’s material issues, their assessment methodology, and their implications for stakeholders, thereby distinguishing it from general sustainability reporting by its foundational link to materiality determination in corporate disclosure.

120

Publications

9.9K

Citations

248

Authors

158

Institutions

Publications per year

2017–2026

89

Parents

Publications

120

Mandatory CSR and sustainability reporting: economic analysis and literature review

Hans Bonde Christensen, Luzi Hail, Christian Leuz · Review of Accounting Studies · 2021 · 1.6K citations · Full text

, , +17

The materiality of environmental information to users of annual reports

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

, , +17

The Need for Sector‐Specific Materiality and Sustainability Reporting Standards

Robert G. Eccles, Michael P. Krzus, Jean Rogers et al. · Journal of applied corporate finance · 2012 · 325 citations

, , +17

The materiality assessment and stakeholder engagement: A content analysis of sustainability reports

Riccardo Torelli, Federica Balluchi, Katia Furlotti · Corporate Social Responsibility and Environmental Management · 2019 · 271 citations · Full text

, , +17

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

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

, , +15

1–5 of 120

Authors

248

  1. RG
    Robert G. Eccles

    University of Oxford, United Kingdom

    5 publications · 521 citations

    5

    h-index

  2. PJ
    Peter Jones

    University of Gloucestershire, United Kingdom

    4 publications · 188 citations

    4

    h-index

  3. DC
    Daphne Comfort

    University of Gloucestershire, United Kingdom

    4 publications · 188 citations

    4

    h-index

  4. DH
    David Hillier

    University of South Wales, United Kingdom

    4 publications · 188 citations

    4

    h-index

  5. MG
    Mireia Guix

    University of Surrey, United Kingdom

    3 publications · 176 citations

    3

    h-index

1–5 of 248

Institutions

158

  1. Ca' Foscari University of Venice

    Venice, Italy

    4 h-index

    8 publications

    859 citations

  2. University of Oxford

    Oxford, United Kingdom

    4 h-index

    4 publications

    184 citations

  3. University of South Wales

    Pontypridd, United Kingdom

    4 h-index

    4 publications

    188 citations

  4. University of Gloucestershire

    Cheltenham, United Kingdom

    4 h-index

    8 publications

    376 citations

  5. University of Salento

    Lecce, Italy

    3 h-index

    5 publications

    217 citations

  6. University of Surrey

    Guildford, United Kingdom

    3 h-index

    5 publications

    333 citations

  7. University of Auckland

    Auckland, New Zealand

    3 h-index

    3 publications

    179 citations

  8. University of Southern Queensland

    Toowoomba, Australia

    3 h-index

    5 publications

    1.4K citations

1–8 of 158

Venues

  1. 14

    h-index

  2. Sustainability

    10 publications · 392 citations

    10

    h-index

  3. SSRN Electronic Journal

    Repository · 11 publications · 235 citations

    10

    h-index

  4. Meditari Accountancy Research

    MEDAR · 5 publications · 342 citations

    5

    h-index

  5. Accounting Auditing & Accountability Journal

    4 publications · 942 citations

    4

    h-index

1–5