exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies

Non-financial materiality is anew, vague concept that comes with many uncertainties in its application, leading to reports likely lacking objectiveness, reliability, and comparability. This work investigates materiality disclosures in non-financial reports from Euro Stoxx 50 listed companies in 2020...

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Bibliographic Details
Main Author: Weitzel, Paulina Zara (author)
Format: masterThesis
Language:eng
Published: 2022
Subjects:
Sustainability
Materiality
Non-financial reporting
Disclosure
Csrd
Harmonization
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
Online Access:http://hdl.handle.net/10362/138685
Country:Portugal
Oai:oai:run.unl.pt:10362/138685

Internet

http://hdl.handle.net/10362/138685

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