Article 6, Volume 4 Issue 1

Materiality in sustainability reporting: multiple standards and looking for common principles and measurement. The case of the seven biggest groups in Spain

Author

Jordi Morrós Ribera – (University de Barcelona. Faculty of Economics and Business. Business Department)

Received June 22, 2017; accepted October 16, 2017.

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 el gobierno, 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

Morrós, J. (2017). Materiality in Sustainability Reporting: Multiple Standards and Looking for Common Principles and Measurement. The Case of the Seven Biggest Groups in Spain.European Accounting and Management Review, 4(1), 108-147

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