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...
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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2024
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| Online Access: | https://hdl.handle.net/10356/177313 |
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| Institution: | Nanyang Technological University |
| Language: | English |
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