Matches in SemOpenAlex for { <https://semopenalex.org/work/W4361761181> ?p ?o ?g. }
- W4361761181 endingPage "83" @default.
- W4361761181 startingPage "73" @default.
- W4361761181 abstract "Discussions about sustainability accounting and accountability tend to focus on sustainability reports. However, it is important not to view sustainability reports in isolation from the context in which reports are prepared. We propose that more attention is directed towards the organisational processes that shape the content and orientation of sustainability reports. Such processes might involve engagement with stakeholders to identify the matters of concern. Reporting organisations might also conduct materiality assessments to identify what is deemed material and important to report. We review the literature in these areas and substantiate why companies, professionals, and policymakers in the sustainability reporting arena need to recognise that the way in which standards and regulations drive report content differ for sustainability reporting compared to financial reporting. The chapter ends with an outline of research opportunities that shed further light on the role of stakeholder engagement and materiality assessments as underlying processes for sustainability reporting." @default.
- W4361761181 created "2023-04-04" @default.
- W4361761181 creator A5036117098 @default.
- W4361761181 creator A5043709992 @default.
- W4361761181 date "2023-01-01" @default.
- W4361761181 modified "2023-09-27" @default.
- W4361761181 title "Stakeholder Engagement and Materiality Assessments in Sustainability Reporting" @default.
- W4361761181 cites W1533859691 @default.
- W4361761181 cites W1599527653 @default.
- W4361761181 cites W1964414050 @default.
- W4361761181 cites W1966559747 @default.
- W4361761181 cites W1979067254 @default.
- W4361761181 cites W1982286968 @default.
- W4361761181 cites W1993143188 @default.
- W4361761181 cites W1995379966 @default.
- W4361761181 cites W1998723203 @default.
- W4361761181 cites W2017528446 @default.
- W4361761181 cites W2023787025 @default.
- W4361761181 cites W2024003924 @default.
- W4361761181 cites W2026137231 @default.
- W4361761181 cites W2030701346 @default.
- W4361761181 cites W2031322055 @default.
- W4361761181 cites W2034416210 @default.
- W4361761181 cites W2035307614 @default.
- W4361761181 cites W2045199543 @default.
- W4361761181 cites W2053561911 @default.
- W4361761181 cites W2056960121 @default.
- W4361761181 cites W2068185329 @default.
- W4361761181 cites W2072237339 @default.
- W4361761181 cites W2083119185 @default.
- W4361761181 cites W2085126466 @default.
- W4361761181 cites W2093610745 @default.
- W4361761181 cites W2104540554 @default.
- W4361761181 cites W2105564577 @default.
- W4361761181 cites W2108046293 @default.
- W4361761181 cites W2115468243 @default.
- W4361761181 cites W2191186708 @default.
- W4361761181 cites W2215623310 @default.
- W4361761181 cites W2521945699 @default.
- W4361761181 cites W2610959372 @default.
- W4361761181 cites W2737594101 @default.
- W4361761181 cites W2775613212 @default.
- W4361761181 cites W2786600262 @default.
- W4361761181 cites W2793786345 @default.
- W4361761181 cites W2898712173 @default.
- W4361761181 cites W2942627920 @default.
- W4361761181 cites W2950765218 @default.
- W4361761181 cites W2954519853 @default.
- W4361761181 cites W2963085783 @default.
- W4361761181 cites W2972935594 @default.
- W4361761181 cites W2982213223 @default.
- W4361761181 cites W3095187416 @default.
- W4361761181 cites W3095232783 @default.
- W4361761181 cites W3095847281 @default.
- W4361761181 cites W3107157423 @default.
- W4361761181 cites W3123549056 @default.
- W4361761181 cites W3124293085 @default.
- W4361761181 cites W3134875937 @default.
- W4361761181 cites W3181908810 @default.
- W4361761181 doi "https://doi.org/10.1007/978-3-031-26959-2_8" @default.
- W4361761181 hasPublicationYear "2023" @default.
- W4361761181 type Work @default.
- W4361761181 citedByCount "0" @default.
- W4361761181 crossrefType "book-chapter" @default.
- W4361761181 hasAuthorship W4361761181A5036117098 @default.
- W4361761181 hasAuthorship W4361761181A5043709992 @default.
- W4361761181 hasConcept C107038049 @default.
- W4361761181 hasConcept C121955636 @default.
- W4361761181 hasConcept C123307717 @default.
- W4361761181 hasConcept C127413603 @default.
- W4361761181 hasConcept C138885662 @default.
- W4361761181 hasConcept C141261163 @default.
- W4361761181 hasConcept C144133560 @default.
- W4361761181 hasConcept C151730666 @default.
- W4361761181 hasConcept C17744445 @default.
- W4361761181 hasConcept C18903297 @default.
- W4361761181 hasConcept C199539241 @default.
- W4361761181 hasConcept C201305675 @default.
- W4361761181 hasConcept C205266134 @default.
- W4361761181 hasConcept C2776007630 @default.
- W4361761181 hasConcept C2779183453 @default.
- W4361761181 hasConcept C2779343474 @default.
- W4361761181 hasConcept C2780473208 @default.
- W4361761181 hasConcept C2780984029 @default.
- W4361761181 hasConcept C39549134 @default.
- W4361761181 hasConcept C55587333 @default.
- W4361761181 hasConcept C66204764 @default.
- W4361761181 hasConcept C86803240 @default.
- W4361761181 hasConceptScore W4361761181C107038049 @default.
- W4361761181 hasConceptScore W4361761181C121955636 @default.
- W4361761181 hasConceptScore W4361761181C123307717 @default.
- W4361761181 hasConceptScore W4361761181C127413603 @default.
- W4361761181 hasConceptScore W4361761181C138885662 @default.
- W4361761181 hasConceptScore W4361761181C141261163 @default.
- W4361761181 hasConceptScore W4361761181C144133560 @default.
- W4361761181 hasConceptScore W4361761181C151730666 @default.
- W4361761181 hasConceptScore W4361761181C17744445 @default.
- W4361761181 hasConceptScore W4361761181C18903297 @default.