Results 31 to 40 of about 2,590,880 (251)

Characterizing sustainability materiality: ESG materiality determination in technology venturing

Sustainable Technology and Entrepreneurship, 2022
This study posits that technology actors and stakeholders hold different intentions for sustainability interests. This dissimilarity between sustainability intentions determines the strategic choice of materiality setting adopted when disclosing non ...
Chester K.M. To, K.P. Chau
doaj   +1 more source

Triple materiality: concept, structure and perspective

BizInfo
Materiality is a way of expressing the importance of a certain financial or non-financial category, that is, to measure, manage and reveal issues that are important for a company.
Nemanja Jakovljević, Veljko Dmitrović, Nebojša Jeremić   +2 more
doaj   +1 more source

Materiality concept(s) in the EU sustainability (non-financial) reporting: the challenge of equivalence [PDF]

peer reviewedThis paper presents different materiality concepts in sustainability reporting. At present, two main streams of materiality concepts in sustainability reporting are single and double materiality. While single materiality primarily deals with
MITROVIC, Milena
core   +1 more source

Materiality from Financial Towards Non-Financial Reporting

, 2013
The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present
MIO, Chiara, C. Mio, FASAN, MARCO, M. Fasan   +3 more
core   +1 more source

PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

Keberlanjutan, 2017
Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company.
Marini - Marini
doaj   +1 more source

ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]

, 2021
Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core   +1 more source

Determination of Materiality Disclosure in Sustainability Reports [PDF]

E3S Web of Conferences
The concept of materiality is an important concept in accounting practice, particularly in measuring and reporting corporate sustainability performance.
Firnanda Anisa, Farida, Purwantini Anissa Hakim, Nugroho Wawan Sadtyo   +3 more
doaj   +1 more source

Early Body Mass Index z‐Score Change and Resolution of Severe Malnutrition in Children With Sickle Cell Anemia in a Low‐Income Setting: A Prospective Single‐Arm Extension Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell anemia (SCA) in low‐income settings are at risk of severe malnutrition, but optimal nutritional management has not been established. We evaluated an intensified ready‐to‐use therapeutic food (RUTF) regimen in children with persistent severe malnutrition after initial treatment and assessed whether early ...
Safiya Gambo, Shehu Umar Abdullahi, Hassan Adam Murtala, Halima Kabir, Khadija A. Shamsu, Sari A. Acra, Virginia A. Stallings, Mark Rodeghier, Michael R. DeBaun, Lauren J. Klein   +9 more
wiley   +1 more source

Materiality in Transition: Challenges and Opportunities in Corporate Sustainability Reporting under the CSRD

European Journal of Risk Regulation
This article examines the concept of materiality in sustainability reporting, tracing its development from financial materiality to the adoption of double materiality under the Corporate Sustainability Reporting Directive (CSRD).
Måns Dunfjäll
doaj   +1 more source

Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff

Administrative Sciences, 2022
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 matrix in 2021 after the GRI 3 standard release.
Tiziana De Cristofaro, Domenico Raucci
doaj   +1 more source