Matter of opinion: Exploring the socio-political nature of materiality disclosures in sustainability reporting

J Puroila, H Mäkelä - Accounting, Auditing & Accountability Journal, 2019 - emerald.com
Purpose The purpose of this paper is to contribute to the socio-political role of materiality
assessment in sustainability reporting literature and discuss the potential of materiality …

Rise and fall of the materiality matrix: Lessons from a missed takeoff

T De Cristofaro, D Raucci - Administrative Sciences, 2022 - mdpi.com
After a long period of the inclusion of materiality matrices within standard setters documents
and non-financial reports, the Global Reporting Initiative officially abandoned the materiality …

Non-financial performance of energy companies listed on the Bucharest stock exchange and relevance for stakeholders

P Felix, P Mirela, AJ Vasile, G Iza - … and Big Data for Resilience and …, 2022 - Springer
Sustainable development is a complex process that requires the concerted effort of various
categories of stakeholders. Companies have become aware of the role they can play in the …

Embedding humanizing cultures in organizations through 'institutional'leadership: the role of HRM

M Monaci - Humanistic Management Journal, 2020 - Springer
Building on dissatisfaction with current approaches that entail a superficial conception of the
firm's moral agency, this article has two broad theoretical underpinnings. First, it refers to the …

[图书][B] La sostenibilità nell'impresa bancaria

M Fedele - 2018 - books.google.com
Il tema trattato si focalizza sui meccanismi che governano la sostenibilità in uno scenario in
cui emerge con vigore la necessità di assumere decisioni e di adottare comportamenti che …