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

Detalhes bibliográficos
Autor(a) principal: Weitzel, Paulina Zara
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/138685
Resumo: 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, seeking insights in to the status quo of reporting harmonization. Findings suggest that materiality disclosures in non-financial reporting are of great disparity. While legal environment and industry do not influence the degree of non-financial materiality disclosure, the choice of reporting framework does. Therefore ,to increase reports’ usability, it is recommended tothe standard setter to develop a common reporting standard.
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spelling exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companiesSustainabilityMaterialityNon-financial reportingDisclosureCsrdHarmonizationDomínio/Área Científica::Ciências Sociais::Economia e GestãoNon-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, seeking insights in to the status quo of reporting harmonization. Findings suggest that materiality disclosures in non-financial reporting are of great disparity. While legal environment and industry do not influence the degree of non-financial materiality disclosure, the choice of reporting framework does. Therefore ,to increase reports’ usability, it is recommended tothe standard setter to develop a common reporting standard.Ferreira, LeonorRUNWeitzel, Paulina Zara2022-05-26T13:58:23Z2022-01-172021-12-172022-01-17T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/138685TID:202974685enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:16:00Zoai:run.unl.pt:10362/138685Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:49:10.399416Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
title exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
spellingShingle exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
Weitzel, Paulina Zara
Sustainability
Materiality
Non-financial reporting
Disclosure
Csrd
Harmonization
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
title_full exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
title_fullStr exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
title_full_unstemmed exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
title_sort exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
author Weitzel, Paulina Zara
author_facet Weitzel, Paulina Zara
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Weitzel, Paulina Zara
dc.subject.por.fl_str_mv Sustainability
Materiality
Non-financial reporting
Disclosure
Csrd
Harmonization
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Sustainability
Materiality
Non-financial reporting
Disclosure
Csrd
Harmonization
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description 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, seeking insights in to the status quo of reporting harmonization. Findings suggest that materiality disclosures in non-financial reporting are of great disparity. While legal environment and industry do not influence the degree of non-financial materiality disclosure, the choice of reporting framework does. Therefore ,to increase reports’ usability, it is recommended tothe standard setter to develop a common reporting standard.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-17
2022-05-26T13:58:23Z
2022-01-17
2022-01-17T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/138685
TID:202974685
url http://hdl.handle.net/10362/138685
identifier_str_mv TID:202974685
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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