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exploring materiality disclosures in non-financial reporting evidence from annual reports in Eu companies
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Non-financial materiality is anew, vague concept that comes with many uncertainties in its application, leading to reports likely lacking objectiveness, reliability, and comparability. This work investigates materiality disclosures in non-financial reports from Euro Stoxx 50 listed companies in 2020, seeking insights in to the status quo of reporting harmonization. Findings suggest that materiality disclosures in non-financial reporting are of great disparity. While legal environment and industry do not influence the degree of non-financial materiality disclosure, the choice of reporting framework does. Therefore ,to increase reports’ usability, it is recommended tothe standard setter to develop a common reporting standard.
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Sustainability Materiality Non-financial reporting Disclosure Csrd Harmonization