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Materiality
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Materiality (1964)MaterialityThe concept of materiality in sustainability reporting: from essential contestation to research opportunities (2024)The concept of materiality in…How does the E uropean G reen D eal affect the disclosure of environmental information? (2023)How does the E uropean G reen…The contest for materiality. What counts as CSR? (2022)The contest for materiality. …Who Are the Intended Users of CSR Reports? Insights from a Data-Driven Approach (2021)Who Are the Intended Users of…In the Eyes of the Beholder: Experimental Evidence on the Contested Nature of Materiality in Sustainability Reporting (2019)In the Eyes of the Beholder: …Asymmetric Investor Materiality and the Effects of Disclosure (2019)Asymmetric Investor Materiali…What Does “Materiality” Really Mean? (2002)What Does “Materiality” Reall…Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds (1989)Evidence on Auditor and Investor Materiality Thresholds Resulting From Equity-For-Debt Swaps. (1998)Foreign Currency Translation (2002)Auditors’ application of materiality: insight from the UK (2022)The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry (2022)Individual differences in reasoning: Implications for the rationality debate? (2000)Corporate Social and Financial Performance: A Meta-Analysis (2003)Risk as Analysis and Risk as Feelings: Some Thoughts about Affect, Reason, Risk, and Rationality (2004)Mapping the maritime CSR agenda: A cross-sectoral materiality analysis of sustainability reporting (2021)Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth (2021)Conceptions of materiality in sustainability reporting frameworks: commonalities, differences and possibilities (2022)Judgment under Uncertainty: Heuristics and Biases (1974)Intrinsic Motivation and Self-Determination in Human Behavior (1985)Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. (2000)Law and Finance (1998)The Social Responsibility of Business Is to Increase Its Profits (2007)Strategic management a stakeholder approach (2010)Strategy and society: the link between competitive advantage and corporate social responsibility (2007)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index (2024)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Strategic Responses to Institutional Processes (1991)Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation (2024)Beyond Climate Targets: Exploring When and How Female Directors Influence Corporate Decarbonization Transparency (2025)Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling (2025)IX.—Essentially Contested Concepts (1956)Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Corporate Sustainability: First Evidence on Materiality (2016)
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  • 2019In the Eyes of the Beholder: Experimental Evidence on the Contested Nature of Materiality in Sustainability Reporting75 cited
  • 2023How does the E uropean G reen D eal affect the disclosure of environmental information?53 cited
  • 2022The contest for materiality. What counts as CSR?39 cited
  • 2024The concept of materiality in sustainability reporting: from essential contestation to research opportunities29 cited
  • 2021Who Are the Intended Users of CSR Reports? Insights from a Data-Driven Approach28 cited
  • 2002What Does “Materiality” Really Mean?27 cited
  • 2019Asymmetric Investor Materiality and the Effects of Disclosure14 cited

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