Matter of opinion: exploring the socio-political nature of materiality disclosures in sustainability reporting

Autor:	Putu Agus Ardiana
Rok vydání:	2021
Předmět:	Materiality (auditing) Politics Accounting media_common.quotation_subject Political science Accountability Sustainability reporting Environmental ethics Audit Democracy media_common
Zdroj:	Social and Environmental Accountability Journal. 41:131-132
ISSN:	2156-2245 0969-160X
DOI:	10.1080/0969160x.2020.1870315
Popis:	Puroila and Makela seek to unfold the seemingly institutionalised practice of materiality assessment in sustainability reporting in a deliberative democratic setting, in which companies tend to foc...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::39a23fec93fdafe31b0f262fccedef3d https://doi.org/10.1080/0969160x.2020.1870315 Zobrazit plný text záznamu