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The materiality of environmental information to users of annual reports

Author

Listed:
  • Craig Deegan
  • Michaela Rankin

Abstract

Keywords: Company reports, Australia, Environment, Information, Materiality, User studies

Suggested Citation

  • Craig Deegan & Michaela Rankin, 1997. "The materiality of environmental information to users of annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 10(4), pages 562-583, October.
    • Handle: RePEc:eme:aaajpp:09513579710367485
    DOI: 10.1108/09513579710367485
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    Citations

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    Cited by:

    1. Lorenzo Leto & Diletta Vito, 2023. "Il contributo dei sistemi di RM e PM alla sostenibilit? integrata: il caso B&C Speakers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 113-139.
    2. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    3. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
    4. Lance Wentzel & Julius Ayodeji Fapohunda & Rainer Haldenwang, 2023. "A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry," Sustainability, MDPI, vol. 15(13), pages 1-28, June.
    5. Petra F. A. Dilling & Peter Harris & Sinan Caykoylu, 2024. "The Impact of Corporate Characteristics on Climate Governance Disclosure," Sustainability, MDPI, vol. 16(5), pages 1-31, February.
    6. Yingxue Gao & Yan Chen, 2024. "Watchdogs or Enablers? Analyzing the Role of Analysts in ESG Greenwashing in China," Sustainability, MDPI, vol. 16(11), pages 1-28, May.

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