Publicação
What material topics by ESG dimensions can be found within the materiality matrix from the European entities’ sustainability reports?
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.sdg | 04:Educação de Qualidade | |
| dc.contributor.author | Albuquerque, F. | |
| dc.contributor.author | Gomes dos Santos, P. | |
| dc.contributor.author | Barreiro Rodrigues, M. A. | |
| dc.date.accessioned | 2026-09-18T11:58:35Z | |
| dc.date.available | 2026-09-18T11:58:35Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | Materiality is a crucial concept in accounting and auditing, allowing the determination of relevant matters from the perspective of the entity and its stakeholders. This paper addresses an objective linked to disclosures on materiality in sustainability reporting by assessing the content of the topics underlying the materiality matrix by the environmental, social and governance (ESG) dimensions. The study adopts archival research as a method and content analysis as an investigation technique, using as a source different types of consolidated sustainability reports of the entities that make up the main indices of Euronext for 2021. The findings identify the predominance of topics related to the social dimension, with differences by country and industry. This research contributes to the literature and practice, which include standard-setting bodies, regulators, auditors, and stakeholders of sustainability reporting. Such contributions are identified by a novelty analysis regarding the content of the materiality matrix, and by proposing future avenues regarding the disclosure of materiality within a relevant source of entities’ reporting. | eng |
| dc.identifier.citation | Fábio Albuquerque, Miguel Gomes & Maria Albertina Barreiro Rodrigues (2024) What material topics by ESG dimensions can be found within the materiality matrix from the European entities’ sustainability reports?, Cogent Business & Management, 11:1, 2369212, DOI: 10.1080/23311975.2024.2369212 | |
| dc.identifier.doi | https://doi.org/10.1080/23311975.2024.2369212 | |
| dc.identifier.issn | 2331-1975 | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/23089 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.relation.ispartofseries | 2412492 | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.subject | Disclosure | |
| dc.subject | materiality | |
| dc.subject | matrix | |
| dc.subject | stakeholders | |
| dc.subject | sustainability reporting | |
| dc.title | What material topics by ESG dimensions can be found within the materiality matrix from the European entities’ sustainability reports? | por |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.issue | 1 | |
| oaire.citation.title | Cogent Business & Management | |
| oaire.citation.volume | 11 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 |