Materiality from Financial Towards Non-Financial Reporting

23 Pages Posted: 15 Oct 2013

See all articles by Chiara Mio

Chiara Mio

Ca Foscari University of Venice - Department of Management

Marco Fasan

Ca Foscari University of Venice - Department of Management

Date Written: October 2013

Abstract

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of the debate on materiality. It also analyzes the main differences (in terms of financial performance and governance characteristics) of the companies joining the IIRC Pilot Program that tackled the issue of materiality more effectively.

Keywords: materiality, non-financial information, integrated report

JEL Classification: M41

Suggested Citation

Mio, Chiara and Fasan, Marco, Materiality from Financial Towards Non-Financial Reporting (October 2013). Department of Management, Università Ca' Foscari Venezia Working Paper No. 19/2013. Available at SSRN: https://ssrn.com/abstract=2340192 or http://dx.doi.org/10.2139/ssrn.2340192

Chiara Mio

Ca Foscari University of Venice - Department of Management ( email )

San Giobbe, Cannaregio 873
Venice, 30121
Italy

Marco Fasan (Contact Author)

Ca Foscari University of Venice - Department of Management ( email )

San Giobbe, Cannaregio 873
Venice, 30121
Italy

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
353
Abstract Views
1,140
rank
90,710
PlumX Metrics