The Determinants of Materiality Disclosure in Integrated Corporate Disclosure

23 Pages Posted: 1 Jun 2014

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: December 1, 2013

Abstract

The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International Integrated Reporting Council framework. Companies managing to actually implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future performance of the company. Otherwise, IR will probably fail to meet the high expectations several stakeholders have toward it. Our results shows that materiality disclosure is not company-specific but it is rather industry-induced, thus providing support of the stream of literature indicating industry as the main driver of company voluntary disclosure.

Keywords: materiality, integrated report, accounting

JEL Classification: M41

Suggested Citation

Mio, Chiara and Fasan, Marco, The Determinants of Materiality Disclosure in Integrated Corporate Disclosure (December 1, 2013). Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/9. Available at SSRN: https://ssrn.com/abstract=2443929 or http://dx.doi.org/10.2139/ssrn.2443929

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

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