Growing Relevance of ‘Materiality’ in Sustainability Reporting
‘Sustainability’ and ‘Sustainability Reporting’ (SR) have become buzz words in today’s corporate world. ‘Materiality’ has become an emerging topic in the area of sustainability disclosures. ‘Materiality’ means ‘priority’ (Deloitte, 2018). The concept of materiality has strong roots in financial repo...
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Format: | Article |
Language: | English |
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Srusti Academy of Management
2019-06-01
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Series: | Srusti Management Review |
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Online Access: | http://www.srustimanagementreview.ac.in/paperfile/1316643687_Growing%20Relevance%20of%20Materiality.pdf |