Fabrizio Indelicato, Alessia Sabbatino

Materiality: Beyond Reporting

  • Abstract

Informations and abstract

Keywords: Materiality; Integrated Reporting.

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.

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