An Open Question in the Integrated Reporting: Materiality or Conciseness?
20 Pages Posted: 13 Oct 2014
Date Written: September 18, 2014
Abstract
The issue of materiality has recently gained considerable momentum in the debate of scholars of Integrated Reporting.
In effect, the “International
In addition, in 2014 the IIRC itself has promoted a call for papers with the aim to investigate, inter alia, the mutual relationships between materiality and conciseness, which is another guiding principle of Integrated Reporting and which is defined in terms of “[Integrated Reporting not] burdened with less relevant information”. An effective and positive Integrated Reporting, in this sense, shall balance both principles.
Hence, the role of materiality and conciseness – in the context of Integrated Reporting – is a new and cutting edge issue in the accounting studies, which could be examined from a perspective both theoretical and empirical.
Keywords: Materiality, Integrated Reporting
JEL Classification: M41
Suggested Citation: Suggested Citation