Materiality assessment is an art, not a science : selecting ESG topics for sustainability reports
Jilde Garst, Karen Maas, and Jeroen Suijs
| Year of publication: |
2022
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|---|---|
| Authors: | Garst, Jilde ; Maas, Karen ; Suijs, Jeroen |
| Published in: |
California management review. - Thousand Oaks, CA : Sage Publishing, ISSN 2162-8564, ZDB-ID 2066069-8. - Vol. 65.2022, 1, p. 64-90
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| Subject: | accountability | accounting standards | corporate social responsibility | sustainability | transparency | Corporate Social Responsibility | Corporate social responsibility | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Entwicklung | Sustainable development | Bilanzierungsgrundsätze | Accounting standards | Nachhaltigkeit | Sustainability | Berichtswesen | Reporting | Rechnungswesen | Accounting | Standardisierung | Standardization | Nachhaltige Kapitalanlage | Sustainable investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/00081256221120692 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014240169