Materiality is the driver through which companies can select issues to be included in nonfinancial reports favouring the expectations of all stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of the materiality principle in nonfinancial reports and the stakeholders' engagement processes, with a preliminary focus on different industries that are characterized by different types of stakeholder and on the application of Global Reporting Initiative and/or International Integrated Reporting Council guidelines promoting their direct involvement. A manual content analysis has been performed on the Italian “public interest entities” that published, for the 2017 year, a nonfinancial statement (Legislative Decree No 254/2016). The statistical analysis highlights the importance of industry, Global Reporting Initiative Standards application and stakeholder engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality application and good report quality for stakeholders.

The materiality assessment and stakeholder engagement: A content analysis of sustainability reports / Torelli, Riccardo; Balluchi, Federica; Furlotti, Katia. - In: CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT. - ISSN 1535-3958. - 27:(2020), pp. 470-484. [10.1002/csr.1813]

The materiality assessment and stakeholder engagement: A content analysis of sustainability reports.

Torelli, Riccardo
;
Balluchi, Federica;Furlotti, Katia
2020-01-01

Abstract

Materiality is the driver through which companies can select issues to be included in nonfinancial reports favouring the expectations of all stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of the materiality principle in nonfinancial reports and the stakeholders' engagement processes, with a preliminary focus on different industries that are characterized by different types of stakeholder and on the application of Global Reporting Initiative and/or International Integrated Reporting Council guidelines promoting their direct involvement. A manual content analysis has been performed on the Italian “public interest entities” that published, for the 2017 year, a nonfinancial statement (Legislative Decree No 254/2016). The statistical analysis highlights the importance of industry, Global Reporting Initiative Standards application and stakeholder engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality application and good report quality for stakeholders.
The materiality assessment and stakeholder engagement: A content analysis of sustainability reports / Torelli, Riccardo; Balluchi, Federica; Furlotti, Katia. - In: CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT. - ISSN 1535-3958. - 27:(2020), pp. 470-484. [10.1002/csr.1813]
File in questo prodotto:
File Dimensione Formato  
2020 PAPER (CSREM) The materiality assessment and stakeholder engagement. A content analysis of sustainability reports.pdf

non disponibili

Descrizione: Articolo completo
Tipologia: Versione (PDF) editoriale
Licenza: NON PUBBLICO - Accesso privato/ristretto
Dimensione 587.09 kB
Formato Adobe PDF
587.09 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
2020 - The Materiality Assessment and Stakeholder Engagement_postprint.pdf

Open Access dal 02/03/2022

Tipologia: Documento in Post-print
Licenza: Creative commons
Dimensione 672.64 kB
Formato Adobe PDF
672.64 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11381/2868701
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 56
  • ???jsp.display-item.citation.isi??? 56
social impact