1-2 of 2
Keywords: materiality
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Financial Reporting (2022) 7 (2): 207–212.
Published: 01 September 2022
...George Serafeim; Aaron S. Yoon ABSTRACT There is a growing interest to understand the business relevance of ESG issues, especially those related to the firm performance. We propose a framework to better understand the relationship between true and observed materiality and outline the associated...
Journal Articles
Journal of Financial Reporting (2022) 7 (2): 43–74.
Published: 01 September 2022
... on materiality from the Sustainability Accounting Standards Board allowed the construction of corporate sustainability scales that reliably predicted stock returns. Their finding had immediate and broad impact, but it remains, in its authors' own words, just “first evidence.” Here, we further explore...