Read here: The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality; Chapters 5 and 6
Date: 2014
Authored by Robert Eccles, Michael Krzus, and Sydney Ribot
Summary:
Written jointly by Robert G. Eccles, Michael P. Krzus, and Sydney Ribot, Chapters 5 and 6 explore approaches to defining materiality and establishing a materiality matrix. Chapter 5 discusses the social construction of materiality and Chapter 6 proposes a new materiality matrix defined as the “Sustainable Value Matrix.”
