The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Exploring the Matters by ESG Dimensions Disclosed Within the European Entities' Materiality Matrices: Are There Differences Explained by the Entities' Specific Characteristics?
|
|
Author(s): Miguel Gomes (ISCAL, Instituto Politécnico de Lisboa, Portugal), Fábio Albuquerque (ISCAL, Instituto Politécnico de Lisboa, Portugal & CICF, IPCA, Barcelos, Portugal)and Maria Albertina Rodrigues (ISCAL, Instituto Politécnico de Lisboa, Portugal & CETRAD-Europeia, Centre for Interdisciplinary Development Studies, Universidade Europeia, Portugal)
Copyright: 2025
Pages: 34
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch008
Purchase
|
Abstract
The concept of materiality is essential in the fields of accounting and auditing, enabling the identification of important issues from the entities' perspectives and those affected by it. This research focuses on the disclosure of materiality in non-financial information (NFI) reporting, assessing the topics disclosed within the entities' materiality matrix by ESG dimensions and considering their characteristics, such as size, profitability, debt, and gender diversity on the board of directors. The research uses archival research as a methodology and content analysis as an investigative technique, examining NFI reports for the year 2021 from companies listed on Euronext's main indices. The findings from the 69 NFI reports show the matters on the social aspect as the most disclosed, which is also the ESG dimension where those characteristics do not appear to be relevant when it comes to their disclosure levels. This study provides value to literature and practice by offering insights to standard-setter bodies, regulators, auditors, and various stakeholders involved in NFI reporting.
Related Content
|
Maria Elisabete Ferreira-Fernandes, Eva Maria de la Torre García, Maria de Lourdes Machado-Taylor.
© 2026.
42 pages.
|
|
Jyoti Rani, Ramratan Guru, Sakthivel Santhanam, Madhuri Singh, Bhaskar Mitra.
© 2026.
32 pages.
|
|
Jyoti Rani, Ramratan Guru, Sakthivel Santhanam, Madhuri Singh.
© 2026.
36 pages.
|
|
Shalin Hai-Jew.
© 2026.
18 pages.
|
|
Shalin Hai-Jew.
© 2026.
14 pages.
|
|
Mustafa Kayyali.
© 2026.
34 pages.
|
|
Ujjwal Tyagi, Amit Kumar.
© 2026.
30 pages.
|
|
|