The adoption of the materiality concept in social and environmental reporting assurance:A field study approach

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Edgley, Carla; Jones, Michael; Atkins, Jill;

This study investigates the logics or values that shape the social and environmental reporting (SER) and SER assurance (SERA) process. The influence of logics is observed through a study of the conceptualisation and operationalisation of the materiality concept by accou... View more
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