The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of the debate on materiality. It also analyzes the main differences (in terms of financial performance and governance characteristics) of the companies joining the IIRC Pilot Program that tackled the issue of materiality more effectively.

Materiality from Financial Towards Non-Financial Reporting

MIO, Chiara;FASAN, MARCO
2013-01-01

Abstract

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of the debate on materiality. It also analyzes the main differences (in terms of financial performance and governance characteristics) of the companies joining the IIRC Pilot Program that tackled the issue of materiality more effectively.
File in questo prodotto:
File Dimensione Formato  
SSRN-id2340192.pdf

non disponibili

Tipologia: Documento in Post-print
Licenza: Accesso chiuso-personale
Dimensione 2.84 MB
Formato Adobe PDF
2.84 MB Adobe PDF   Visualizza/Apri

I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/37745
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact