agosto 19, 2017

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 Faculty of Economics and Business. Business Department. University of Barcelona Foundation Lobbing, Business & Innovation (Icloby) jmorros@ub.edu Abstract: This paper 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…

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