Article 1, Volume 4 Issue 2

The influence of absorptive capacity, sources of information and technological acquisition in the technological innovation breadth of manufacturing companies

Author

Javier Del Carpio Gallegos – (Universidad Esan)

Jhony Ostos Mariño – (Universidad Esan)

Kerstin Bremser – (Pforzheim University)

Received April 19, 2017; accepted May 25, 2018.

Abstract

This article is an approach to new definitions of materiality as applied to corporate performance and disclosure practices. Over time, the materiality lens will have implications for multiple operating areas. They will range from; risk and compliance to strategy setting, corporate policy and governance, management practices including stakeholder engagement, and even human resource management. In the second part there is a presentation of the definitions, scope and perspectives of materiality according to six relevant standard-setters in the field of sustainability reporting. Finally there is the presentation of how materiality is reported according to the six biggest groups of quoted companies in Spain.

Este artículo es un acercamiento a las nuevas definiciones de materialidad aplicadas al desempeño corporativo y las prácticas de divulgación. Con el tiempo, la lente de materialidad tendrá implicaciones para múltiples áreas operativas. Van desde; riesgo y cumplimiento de la configuración de la estrategia, la política corporativa y la gobernanza, las prácticas de gestión, incluida la participación de las partes interesadas, e incluso la gestión de recursos humanos. En la segunda parte, se presentan las definiciones, el alcance y las perspectivas de materialidad de acuerdo con seis emisores de normas relevantes en el campo de los informes de sostenibilidad. Finalmente está la presentación de cómo se informa la materialidad según los seis grupos más grandes de empresas cotizadas en España.

Citation

Del Carpio Gallegos, J., Ostos Mariño, J., & Bremser, K. (2018). The Influence of Absorptive Capacity, Sources of Information and Technological Acquisition in the Technological Innovation Breadth of Manufacturing Companies. European Accounting and Management Review4(2), 1-28.

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