exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
Autor(a) principal: | |
---|---|
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. |
id |
RCAP_bca47006e6ad84715751b494f3d305c4 |
---|---|
oai_identifier_str |
oai:run.unl.pt:10362/138685 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
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 |
|
_version_ |
1799138091068293120 |