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Managing materiality: a preliminary examination of the adoption of the new GRI G4 guidelines on materiality within the business community

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2017Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective60 cited
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2022Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers54 cited
2023In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence52 cited
2019Materiality: stakeholder accountability choices in hotels’ sustainability reports51 cited
2018Factors Influencing Sustainability Reporting: Evidence from Turkey

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44 cited

2021Materiality Matrix Use in Aligning and Determining a Firm’s Sustainable Business Model Archetype and Triple Bottom Line Impact on Stakeholders43 cited

2019Compliance with materiality in G4-sustainability reports by electric utilities35 cited

2018CSR as a Driver where ESG Performance will Ultimately Matter32 cited

2024Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports31 cited

2020The challenge of engaging with and reporting against the SDGs for SMEs such as Sydney Theatre Company23 cited

2025Confronting sustainability grand challenges: how do standard-setters shape sustainability reporting standards and accountability practices?23 cited