A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity
This study aims to advance the conceptualisation of materiality in sustainability accounting by tackling theoretical deficiencies that remain unresolved in the current understanding of materiality. In doing so, we integrate accountability and stakeholder heterogeneity into a new conceptual model of materiality that is used to explain how an organisation sets priorities in reporting and in managing different sustainability issues in a heterogeneous stakeholder environment. The model is illustrated with reference to events involving the multinational organisation Exxon. The empirical accounts of the Exxon case presented herein fortify our knowledge claims for this model and, moreover, confirm its explanatory potential with respect to the materiality phenomenon, including how unaccountable behaviour is dealt with in materiality practices.
An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity
This study aims to advance the conceptualisation of materiality in sustainability accounting by tackling theoretical deficiencies that remain unresolved in the current understanding of materiality. In doing so, we integrate accountability and stakeholder heterogeneity into a new conceptual model of materiality that is used to explain how an organisation sets priorities in reporting and in managing different sustainability issues in a heterogeneous stakeholder environment. The model is illustrated with reference to events involving the multinational organisation Exxon. The empirical accounts of the Exxon case presented herein fortify our knowledge claims for this model and, moreover, confirm its explanatory potential with respect to the materiality phenomenon, including how unaccountable behaviour is dealt with in materiality practices.
An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity
Yining Zhou (author) / Geoff Lamberton (author) / Michael B. Charles (author)
2023
Article (Journal)
Electronic Resource
Unknown
Metadata by DOAJ is licensed under CC BY-SA 1.0
Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality
| DOAJ | 2020
Accounting for cultural heritage management: resilience, sustainability and accountability
| Taylor & Francis Verlag | 2025
Accounting for Regional Heterogeneity of Agricultural Sustainability in Spain
| DOAJ | 2019
Approaches on the Screening Methods for Materiality in Sustainability Reporting
| DOAJ | 2018