Search Results - subject:"materiality matrix"

Are material ESG issues making their way into key audit matters? : an analysis of Colombian innovative companies

Narváez-Castillo, Viviana Patricia; García-Benau, … - In: Journal of innovation & knowledge : JIK 9 (2024) 4, pp. 1-16

This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section. Additionally, it assesses whether ESG performance influences...

Persistent link: https://www.econbiz.de/10015176899

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

De Cristofaro, Tiziana; Raucci, Domenico - In: Administrative Sciences 12 (2022) 4, pp. 1-25

-financial reports, the Global Reporting Initiative officially abandoned the materiality matrix in 2021 after the GRI 3 standard release … positions found. Phase 1 (approach-oriented) reviews the materiality matrix presentation in the 2014-2020 non-financial reports …

Persistent link: https://www.econbiz.de/10014333135

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

De Cristofaro, Tiziana; Raucci, Domenico - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-25

Persistent link: https://www.econbiz.de/10013470157