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Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports
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Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports (2022)Materiality Assessment Is an Art, Not a S…Navigating CSRD reporting: Turning compliance into sustainable development with science-based metrics (2025)Navigating CSRD reporting: Tu…Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities (2024)Double Materiality Disclosure…Do sustainability reporting standards affect analysts’ forecast accuracy? (2024)Do sustainability reporting s…The Impact of Sustainable Investing: A Multidisciplinary Review (2023)The Impact of Sustainable Inv…A Behavioral Theory of the Firm (1964)Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations, and States. (1970)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)Sustainable investments: a scientometric review and research agenda (2023)Energy transition and non-energy firms’ financial performance: Do markets value capability-based energy transition strategies? (2024)Measuring Companies’ Environmental and Social Impacts: An analysis of ESG Ratings and SDG Scores (2025)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Discretionary disclosure (1983)Responsible Investing: The ESG-Efficient Frontier (2019)Sustainable development goals disclosure and analyst forecast quality (2024)Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting (2025)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Three Approaches to Qualitative Content Analysis (2005)Strategic management a stakeholder approach (2010)Business simulation games from the perspective of accounting and management professors: Implications for sustainability education in universities (2025)Beyond the business case for corporate sustainability (2002)Assurance on Sustainability Reports: An International Comparison (2009)Similar But Not the Same: Differentiating Corporate Sustainability from Corporate Responsibility (2017)
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  • 2023The Impact of Sustainable Investing: A Multidisciplinary Review93 cited
  • 2024Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities76 cited
  • 2025Navigating CSRD reporting: Turning compliance into sustainable development with science-based metrics43 cited
  • 2024Do sustainability reporting standards affect analysts’ forecast accuracy?42 cited

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