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The Need for Sector-Specific Materiality and Sustainability Reporting Standards

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  1. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
  2. Ioana SOFIAN, 2016. "The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1335-1335.
  3. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2017. "‘Carrots for Corporate Sustainability’: Impacts of Incentive Inclusiveness and Variety on Environmental Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1110-1131, December.
  4. Viorel Avram & Daniela Artemisa Calu & Valentin Florentin Dumitru & Tatiana Danescu, 2019. "The Clarity of the Information Regarding the Bioeconomy: An Analysis of the Reports Published by the Organizations," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(50), pages 1-41, February.
  5. Natalia Antonova & Ines Ruiz-Rosa & Javier Mendoza-Jimenez, 2022. "Water Resource Management in Hotels Using a Sustainable Balanced Scorecard," Sustainability, MDPI, vol. 14(13), pages 1-19, July.
  6. Remmer Sassen & Anne-Kathrin Hinze & Inga Hardeck, 2016. "Impact of ESG factors on firm risk in Europe," Journal of Business Economics, Springer, vol. 86(8), pages 867-904, November.
  7. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
  8. Jorge Alejandro Silva, 2024. "Corporate Social Responsibility (CSR) and Sustainability in Water Supply: A Systematic Review," Sustainability, MDPI, vol. 16(8), pages 1-29, April.
  9. Samuel Benjamin & Mansi Mansi & Rakesh Pandey, 2020. "Board gender composition, board independence and sustainable supply chain responsibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3305-3339, December.
  10. Mariana Man & Maria-Mădălina Bogeanu-Popa, 2020. "Impact of Non-Financial Information on Sustainable Reporting of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock Exchange," Sustainability, MDPI, vol. 12(6), pages 1-15, March.
  11. Lööf, Hans & Sahamkhadam, Maziar & Stephan, Andreas, 2022. "Is Corporate Social Responsibility investing a free lunch? The relationship between ESG, tail risk, and upside potential of stocks before and during the COVID-19 crisis," Finance Research Letters, Elsevier, vol. 46(PB).
  12. Viorel Avram & Daniela Artemisa Calu & Valentin Florentin Dumitru & Mădălina Dumitru & Mariana Elena Glăvan & Gabriel Jinga, 2018. "The Institutionalization of the Consistency and Comparability Principle in the European Companies," Energies, MDPI, vol. 11(12), pages 1-24, December.
  13. Dzieliński, Michał & Eugster, Florian & Sjöström, Emma & Wagner, Alexander F., 2022. "Climate Talk in Corporate Earnings Calls," Misum Working Paper Series 2022-6, Stockholm School of Economics, Mistra Center for Sustainable Markets (Misum).
  14. Marco Taliento & Christian Favino & Antonio Netti, 2019. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe," Sustainability, MDPI, vol. 11(6), pages 1-26, March.
  15. Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
  16. Higgins, Colin & Tang, Samuel & Stubbs, Wendy, 2020. "On managing hypocrisy: The transparency of sustainability reports," Journal of Business Research, Elsevier, vol. 114(C), pages 395-407.
  17. Angelica Alonso Rivera & Nora Gavira-Durón, 2021. "Responsabilidad Social Empresarial, análisis de largo plazo del impacto sobre el desempeño financiero para empresas del IPC sustentable," Revista de Investigación en Ciencias Contables y Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 6(2), pages 80-100, July.
  18. Ralf Barkemeyer & Breeda Comyns & Frank Figge & Giulio Napolitano, 2014. "CEO statements in sustainability reports: Substantive information or background noise?," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 241-257, December.
  19. Angus W. H. Yip & William Y. P. Yu, 2023. "The Quality of Environmental KPI Disclosure in ESG Reporting for SMEs in Hong Kong," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
  20. Angelica Alonso Rivera & Nora Gavira-Durón, 2021. "Responsabilidad Social Empresarial, análisis de largo plazo del impacto sobre el desempeño financiero para empresas del IPC sustentable," Revista de Investigación en Ciencias Contables y Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 6(2), pages 80-100, July.
  21. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
  22. Christine Chou & Robin Clark & Steven O. Kimbrough, 2023. "What do firms say in reporting on impacts of climate change? An approach to monitoring ESG actions and environmental policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2664-2678, September.
  23. Wim Lambrechts & Semen Son-Turan & Lucinda Reis & Janjaap Semeijn, 2019. "Lean, Green and Clean? Sustainability Reporting in the Logistics Sector," Logistics, MDPI, vol. 3(1), pages 1-23, January.
  24. Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
  25. Mădălina Dumitru & Mariana Elena Glăvan & Cătălina Gorgan & Valentin Florentin Dumitru, 2013. "International Integrated Reporting Framework: A Case Study In The Software Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-2.
  26. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
  27. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
  28. Zhu, Bangzhu & Xu, Chenxin & Wang, Ping & Zhang, Lin, 2022. "How does internal carbon pricing affect corporate environmental performance?," Journal of Business Research, Elsevier, vol. 145(C), pages 65-77.
  29. Alina Bratu, 2017. "Empirical study regarding the integrated reporting practices in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 613-613.
  30. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
  31. 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.
  32. Nadia Albu & Catalin Nicolae Albu & Madalina Dumitru & Valentin Florentin Dumitru, 2013. "Plurality or convergence in sustainability reporting standards?," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 729-742, November.
  33. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
  34. Marta Vicente-Lama & Pilar Tirado-Valencia & Mercedes Ruiz-Lozano & Magdalena Cordobés-Madueño, 2023. "The impact of sectoral guidelines on sustainability reporting in ports: the case of the Spanish ports," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 25(3), pages 499-519, September.
  35. R. Rajesh & Chandrasekharan Rajendran, 2020. "Relating Environmental, Social, and Governance scores and sustainability performances of firms: An empirical analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1247-1267, March.
  36. Thomas A. Tsalis & Ioannis E. Nikolaou & Konstantinos P. Tsagarakis, 2020. "A benchmarking–scoring methodology for assessing the water risk disclosures of water utilities," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(7), pages 6473-6493, October.
  37. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
  38. Bastiaan Linden & Andrew C. Wicks & R. Edward Freeman, 2024. "How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria," Journal of Business Ethics, Springer, vol. 192(2), pages 243-259, June.
  39. Ioana Sofian & Mădălina Dumitru, 2017. "The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework," Sustainability, MDPI, vol. 9(8), pages 1-16, July.
  40. Triantafyllos Papafloratos & Ioannis Markidis & Iordanis Kotzaivazoglou & Garyfallos Fragidis, 2023. "Sustainability Material Topics and Materiality Analysis in the Chemical Industry," Sustainability, MDPI, vol. 15(18), pages 1-23, September.
  41. Andrea Cardoni & Evgeniia Kiseleva & Simone Terzani, 2019. "Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry," Sustainability, MDPI, vol. 11(4), pages 1-23, February.
  42. Vivek Pandey & Natalia Vidal & Rajat Panwar & Lubna Nafees, 2019. "Characterization of Sustainability Leaders and Laggards in the Global Food Industry," Sustainability, MDPI, vol. 11(18), pages 1-14, September.
  43. Janine Maniora, 2018. "Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA," Journal of Business Ethics, Springer, vol. 152(4), pages 931-947, November.
  44. Apergis, Nicholas & Dastidar, Sayantan Ghosh, 2024. "Local stock liquidity and local factors: Fresh evidence from US firms across states," Research in International Business and Finance, Elsevier, vol. 67(PA).
  45. Gorgan Catalina & Dumitru Valentin Florentin & Gorgan Vasile, 2014. "Key Performance Indicators. A Case Study On The Integrated Reports Of An It Company," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 111-118, June.
  46. Yaffa Moskovich, 2020. "Business Sustainability Strategy in a Cooperative Kibbutz Industry," Sustainability, MDPI, vol. 12(21), pages 1-23, November.
  47. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
  48. Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Department of Management, Università Ca' Foscari Venezia.
  49. Arthur Hughes & Michael A. Urban & Dariusz Wójcik, 2021. "Alternative ESG Ratings: How Technological Innovation Is Reshaping Sustainable Investment," Sustainability, MDPI, vol. 13(6), pages 1-23, March.
  50. Litfin, Thorsten & Meeh-Bunse, Gunther & Luer, Katja & Teckert, Özlem, 2016. "Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2016), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016, pages 344-351, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  51. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
  52. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2019. "Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance," Journal of Business Ethics, Springer, vol. 158(1), pages 1-24, August.
  53. Kurniawan, Putu Sukma, 2018. "An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia," INA-Rxiv 7dzha, Center for Open Science.
  54. repec:aud:audfin:v:21:y:2019:i:50:p:41 is not listed on IDEAS
  55. Fridolin Simon Brand & Verena Berger & Katharina Hetze & Jörg E. U. Schmidt & Marie-Christin Weber & Herbert Winistörfer & Claus-Heinrich Daub, 2018. "Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study [Die Bewältigung der aktuellen praktischen Herausforderungen in der Nachhaltigk," NachhaltigkeitsManagementForum | Sustainability Nexus Forum, Springer, vol. 26(1), pages 35-46, December.
  56. Caterina Cavicchi & Chiara Oppi & Emidia Vagnoni, 2019. "On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 345-371, June.
  57. Litfin Thorsten & Meeh-Bunse Gunther & Luer Katja & Teckert Özlem, 2017. "Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach," Business Systems Research, Sciendo, vol. 8(1), pages 30-42, March.
  58. Alfonso Siano & Francesca Conte & Sara Amabile & Agostino Vollero & Paolo Piciocchi, 2016. "Communicating Sustainability: An Operational Model for Evaluating Corporate Websites," Sustainability, MDPI, vol. 8(9), pages 1-16, September.
  59. Soh Young In & Young Joon Lee & Robert G. Eccles, 2024. "Looking back and looking forward: A scientometric analysis of the evolution of corporate sustainability research over 47 years," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2225-2259, May.
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