Managing materiality: a preliminary examination of the adoption of the new GRI G4 guidelines on materiality within the business community

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Jones, Peter; Comfort, Daphne; Hillier, David;

The concept of materiality emerged as the most important element in the new G4 guideline on corporate sustainability reporting launched by the Global Reporting Initiative (GRI) in 2013. This commentary paper offers a preliminary examination of the way in which these new... View more
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