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Materiality and Assurance: Building the Link

In: Integrated Reporting

Author

Listed:
  • Chiara Mio

    (Ca’ Foscari University of Venice)

Abstract

This chapter provides a comprehensive discussion of materiality and assurance in the context of Integrated Reporting (IR). On the one hand, materiality has gained much importance following the introduction of IR, since one of the main objectives of this innovative form of reporting is to reach conciseness. On the other hand, assurance may play a crucial role in conferring reliability to the materiality determination process proposed by the International Integrated Reporting Council (IIRC) and to the whole process of IR. This chapter provides a discussion of the state of the art of materiality and assurance in the context of non-financial information and, more specifically, IR. It also points out some of the main challenges the IIRC materiality determination process will have to face in order for companies to implement it correctly. Finally, drawing on the peculiarities of IR, the chapter points out some issues that will have to be discussed regarding assurance and its effectiveness. Some insights for future development of the debate are also proposed.

Suggested Citation

  • Chiara Mio, 2013. "Materiality and Assurance: Building the Link," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 5, pages 79-94, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_5
    DOI: 10.1007/978-3-319-02168-3_5
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    Cited by:

    1. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    2. Magali Geerts & Michaël Dooms, 2020. "Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality," Sustainability, MDPI, vol. 12(5), pages 1-18, February.
    3. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    4. 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.
    5. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.
    6. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.

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