Fabrizio Indelicato Alessia Sabbatino

Materiality: Beyond Reporting

Are you already subscribed?
Login to check whether this content is already included on your personal or institutional subscription.

Abstract

The new trends of business reporting seem to revolve around the same keyword: materiality. The article "International Framework and GRI - G4: beyond materiality" attempts to clarify this principle and the rationale underlying its broad diffusion, within the context of both integrated and sustainability reporting. In an economic and business context where business and sustainability increasingly proceed hand in hand, the integration between the dual meanings of materiality could be the solution that would provide managers with the solid, strategic and long-term support for the integrated and sustainable management of their business.

Keywords

  • Materiality
  • Integrated Reporting

Preview

Article first page

What do you think about the recent suggestion?

Trova nel catalogo di Worldcat