Approaches on the Screening Methods for Materiality in Sustainability Reporting
Recent decades have seen a surge in corporate sustainability reports (SRs); their proliferation, however, does not ensure effective and consistent reporting on materiality. To improve the completeness, consistency and uniformity of SRs, this study aims at providing a review on the definition and ide...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2018-09-01
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| Series: | Sustainability |
| Subjects: | |
| Online Access: | http://www.mdpi.com/2071-1050/10/9/3233 |