The Contest for Materiality. What Counts as CSR?

Dirk Raith (2020): Preprint on Researchgate Abstract. Materiality” in reporting is about what counts. In non-financial reporting, it has become a key principle lately. Reporting in that field is still largely voluntary, and the materiality principle is supposed to balance the perils and promises of such an approach. While its need, as a principle, is therefore usually agreed upon, its actual meaning remains to be contested. The article exemplifies these claims based on an indepth analys..