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Incorporating materiality considerations into analyses of absence from sustainability reporting

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Incorporating materiality considerations into analyses of absence from sustainability reporting. / Unerman, J.; Zappettini, Franco.
In: Social and Environmental Accountability Journal, Vol. 34, No. 3, 2014, p. 172-186.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Unerman, J & Zappettini, F 2014, 'Incorporating materiality considerations into analyses of absence from sustainability reporting', Social and Environmental Accountability Journal, vol. 34, no. 3, pp. 172-186. https://doi.org/10.1080/0969160X.2014.965262

APA

Unerman, J., & Zappettini, F. (2014). Incorporating materiality considerations into analyses of absence from sustainability reporting. Social and Environmental Accountability Journal, 34(3), 172-186. https://doi.org/10.1080/0969160X.2014.965262

Vancouver

Unerman J, Zappettini F. Incorporating materiality considerations into analyses of absence from sustainability reporting. Social and Environmental Accountability Journal. 2014;34(3):172-186. Epub 2014 Nov 14. doi: 10.1080/0969160X.2014.965262

Author

Unerman, J. ; Zappettini, Franco. / Incorporating materiality considerations into analyses of absence from sustainability reporting. In: Social and Environmental Accountability Journal. 2014 ; Vol. 34, No. 3. pp. 172-186.

Bibtex

@article{feb9dcf1cf584118976146bdee401a47,
title = "Incorporating materiality considerations into analyses of absence from sustainability reporting",
abstract = "This paper highlights the need to take materiality into account when analysing the absence of social and/or environmental disclosures from organisational sustainability reports. It argues that materiality must be considered as a prerequisite when researchers seek to interpret lack of disclosures of specific social and/or environmental issues or incidents. Illustrating these arguments using an example from interpretation of absence from reporting in a recent award-winning paper, we contend that such interpretations can only be justified if organisational processes related to materiality are factored into the analysis of rhetorical or symbolic representations of sustainability within organisational reporting, a point that tends to be missed in studies of absence from sustainability reporting. {\textcopyright} 2014 Centre for Social and Environmental Accounting Research.",
author = "J. Unerman and Franco Zappettini",
year = "2014",
doi = "10.1080/0969160X.2014.965262",
language = "English",
volume = "34",
pages = "172--186",
journal = "Social and Environmental Accountability Journal",
issn = "0969-160X",
publisher = "Routledge",
number = "3",

}

RIS

TY - JOUR

T1 - Incorporating materiality considerations into analyses of absence from sustainability reporting

AU - Unerman, J.

AU - Zappettini, Franco

PY - 2014

Y1 - 2014

N2 - This paper highlights the need to take materiality into account when analysing the absence of social and/or environmental disclosures from organisational sustainability reports. It argues that materiality must be considered as a prerequisite when researchers seek to interpret lack of disclosures of specific social and/or environmental issues or incidents. Illustrating these arguments using an example from interpretation of absence from reporting in a recent award-winning paper, we contend that such interpretations can only be justified if organisational processes related to materiality are factored into the analysis of rhetorical or symbolic representations of sustainability within organisational reporting, a point that tends to be missed in studies of absence from sustainability reporting. © 2014 Centre for Social and Environmental Accounting Research.

AB - This paper highlights the need to take materiality into account when analysing the absence of social and/or environmental disclosures from organisational sustainability reports. It argues that materiality must be considered as a prerequisite when researchers seek to interpret lack of disclosures of specific social and/or environmental issues or incidents. Illustrating these arguments using an example from interpretation of absence from reporting in a recent award-winning paper, we contend that such interpretations can only be justified if organisational processes related to materiality are factored into the analysis of rhetorical or symbolic representations of sustainability within organisational reporting, a point that tends to be missed in studies of absence from sustainability reporting. © 2014 Centre for Social and Environmental Accounting Research.

U2 - 10.1080/0969160X.2014.965262

DO - 10.1080/0969160X.2014.965262

M3 - Journal article

VL - 34

SP - 172

EP - 186

JO - Social and Environmental Accountability Journal

JF - Social and Environmental Accountability Journal

SN - 0969-160X

IS - 3

ER -