Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia

Recently, more and more research has examined sustainability reports, including how to process materiality analysis in sustainability reports. However, the motivation for why and how companies prepare materiality analysis has not received much attention from researchers. This study fills a gap in th...

Full description

Bibliographic Details
Main Authors: Kartasari, S.F (Author), Meutia, I. (Author), Yaacob, Z. (Author)
Format: Article
Language:English
Published: MDPI 2022
Subjects:
Online Access:View Fulltext in Publisher

Similar Items