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