...Di Wang; Stuart M. Cooper; Christopher S. Chapman; Donato Calace ABSTRACT The concept of materiality has acquired great significance in sustainability reporting. Through the theoretical bricolage of boundary objects and boundary work and drawing upon 91 interviews, we trace materiality’s evolving...

.... SASB sustainability reporting materiality ESG alpha fundamentals What is the link between changes in environmental, social, and governance (ESG) scores and future stock performance? The question is a critical one as investors and firms are increasingly mindful that ESG issues can have...

... this perspective plays a defining role in corporate law, corporate governance, and asset management. I argue that the shareholder primacy perspective is not appropriate for sustainability reporting because when a firm pollutes the environment, reduces biodiversity, or has inequitable social policies, it does...