Materiality analysis in sustainability reporting: Insights from large Spanish companies

Despite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI and are listed on the Spanish stock exchange between 2018 and 2021. First, it examines the di...

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Veröffentlicht in:	Corporate social-responsibility and environmental management 2024-11, Vol.31 (6), p.5391-5412
Hauptverfasser:	Padilla‐Garrido, Nuria, Aguado‐Correa, Francisco, Rabadán‐Martín, Inmaculada, López‐Jiménez, José María, Vega‐Jiménez, Juan José, Peletier‐Ribera, Ignacio
Format:	Artikel
Sprache:	eng
Schlagworte:	Construction standards GRI IBEX 35 Materiality materiality analysis materiality disclosure Raw materials Stock exchanges Sustainability reporting topic standard
Online-Zugang:	Volltext
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