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Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality

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  • Robert G. Eccles
  • Tim Youmans

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  • Robert G. Eccles & Tim Youmans, 2016. "Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality," Journal of Applied Corporate Finance, Morgan Stanley, vol. 28(2), pages 39-46, June.
    • Handle: RePEc:bla:jacrfn:v:28:y:2016:i:2:p:39-46
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    File URL: http://hdl.handle.net/10.1111/jacf.2016.28.issue-2
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    Cited by:

    1. Chumak Oksana & Filipishyna Liliya, 2017. "Conception of reporting information formation for assessment of financial system management of state enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(4(34)), pages 41-47.
    2. Tiziana De Cristofaro & Carmela Gulluscio, 2023. "In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence," Sustainability, MDPI, vol. 15(2), pages 1-30, January.
    3. Kai Hockerts & Lisa Hehenberger & Stefan Schaltegger & Vanina Farber, 2022. "Defining and Conceptualizing Impact Investing: Attractive Nuisance or Catalyst?," Journal of Business Ethics, Springer, vol. 179(4), pages 937-950, September.
    4. Raúl León & Aitor Salesa, 2024. "Is sustainability reporting disclosing what is relevant? Assessing materiality accuracy in the Spanish telecommunication industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 21433-21460, August.
    5. Guillermo Badía & Fernando Gómez‐Bezares & Luis Ferruz, 2022. "Are investments in material corporate social responsibility issues a key driver of financial performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3987-4011, September.
    6. Antonio Corvino & Federica Doni & Silvio Bianchi Martini, 2020. "Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context," Sustainability, MDPI, vol. 12(12), pages 1-19, June.
    7. Charl de Villiers & Ruth Dimes, 2021. "Determinants, mechanisms and consequences of corporate governance reporting: a research framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 7-26, March.
    8. Sheehan, Norman T. & Vaidyanathan, Ganesh & Fox, Kenneth A. & Klassen, Mark, 2023. "Making the invisible, visible: Overcoming barriers to ESG performance with an ESG mindset," Business Horizons, Elsevier, vol. 66(2), pages 265-276.

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