What does materiality mean to integrated reporting preparers? An empirical exploration

@article{Lai2017WhatDM,
  title={What does materiality mean to integrated reporting preparers? An empirical exploration},
  author={Alessandro Lai and Gaia Melloni and Riccardo Stacchezzini},
  journal={Meditari Accountancy Research},
  year={2017},
  volume={25},
  pages={533-552}
}
Purpose - This paper aims to understand how the principle of materiality gets implemented in integrated reporting (IR) contexts. Design/methodology/approach - Drawing on an interpretation of materiality as a social construction, this research explores the meaning that practitioners attach to the principle during their implementation of it. Following an existing framework for exploring materiality in corporate reporting, this study investigates the meaning by focusing on who participates in… 

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