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The disclosure of materiality in the non-financial: reporting of listed European entities

2024-09-13Journal article Open access
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dc.contributor.authorGomes, Miguel
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorRodrigues, Maria Albertina Barreiro
dc.date.accessioned2024-09-16T14:20:17Z
dc.date.available2024-09-16T14:20:17Z
dc.date.issued2024-09-13
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractMateriality is a crucial concept in accounting and auditing, allowing relevant matters to be determined from the perspective of the entity and its stakeholders. With the issuance of recent European Directives on sustainability, new issues have been emerging in regard to what concerns its definition and scope within the entities’ non financial information (NFI) reporting. This exploratory study addresses, through the lens of institutional theory, an objective linked to disclosures about materiality in NFI reporting, assessing this information with a breakdown by industry and country. The study adopts archival research as a method and content analysis as an investigation technique, using as a source different consolidated NFI reports (reports and accounts, sustainability, and integrated reports) relating to the year 2021 from the entities that make up the main indices of Euronext countries. Overall, the findings do not show a high disclosure level on the issues related to materiality, which means that a reduced level of transparency was found in the European entities’ NFI reporting. Moreover, the findings do not support significant differences by country and industry. The study is pertinent in the context of the discussion about the content of disclosure of materiality in the NFI report. In addition, it assumes particular importance due to the diversity of topics addressed related to materiality in NFI reporting, making it relevant for standardization bodies, regulators, auditors, and different stakeholders of NFI reporting. As far as the authors are concerned, this is the first research that assesses the disclosure of materiality in NFI reporting, covering multiple European countries and industries.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationGomes, M., Albuquerque, F., Rodrigues, M. (2024) The Disclosure of Materiality in the Non-financial Reporting of Listed European Entities. The International Journal of Social Sustainability in Economic, Social, and Cultural Context, 20 (1), 29-49. https://doi.org/10.18848/2325-1166/CGP/v21i01/29-49pt_PT
dc.identifier.doihttps://doi.org/10.18848/2325-1166/CGP/v21i01/29-49pt_PT
dc.identifier.issn2325-1115
dc.identifier.urihttp://hdl.handle.net/10400.21/17704
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectDisclosurept_PT
dc.subjectMaterialitypt_PT
dc.subjectNon-financial Information Reportingpt_PT
dc.subjectStakeholderspt_PT
dc.titleThe disclosure of materiality in the non-financial: reporting of listed European entitiespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.titleThe International Journal of Social Sustainability in Economic, Social, and Cultural Contextpt_PT
oaire.citation.volume20pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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