What material topics by ESG dimensions can be found within the materiality matrix from the European entities’ sustainability reports?

Materiality is a crucial concept in accounting and auditing, allowing the determination of relevant matters from the perspective of the entity and its stakeholders. This paper addresses an objective linked to disclosures on materiality in sustainability reporting by assessing the content of the topi...

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Bibliographic Details

Published in:	Cogent Business & Management
Main Authors:	Fábio Albuquerque, Miguel Gomes, Maria Albertina Barreiro Rodrigues
Format:	Article
Language:	English
Published:	Taylor & Francis Group 2024-12-01
Subjects:	Disclosure materiality matrix stakeholders sustainability reporting Sandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Online Access:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2369212