Materiality definition, reporting regime, and sustainability disclosure
The trend of companies issuing sustainability reports is on the rise. However, the materiality of sustainability information continues to be a topic of much debate. I experimentally examine how different materiality definitions (financial materiality vs. impact materiality vs. double materiality) fo...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
| Published: |
Nanyang Technological University
2024
|
| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/177313 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Nanyang Technological University |
| Language: | English |