Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more
relevant for stakeholders. This paper aims to investigate whether the reporting practice of …

Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability
reporting for making sustainability reports (SRs) more relevant for stakeholders. The …

Electric utilities are in an environmental sensitive industry, exploiting natural resources and
contributing to climate change issues. The focus of critical stakeholders on sustainability …

Der Energieversorgungssektor zählt seit vielen Jahren unter Effizienz-und
Umweltgesichtspunkten zu den reputationssensiblen Branchen. Ein, in den vergangenen …

Frequently and recently tightening and expanding sustainability reporting policies and
requirements can pose significant administrative burdens on SMEs upholding a strong …

The axial coding document analysis in the first phase and thematic analysis in the second
phase bring to light eight essential processes needed to transform an unsustainable …

Developmental activities that were carried out since the industrial revolution have resulted in
an unsustainable world. The adverse impact of unsustainability has led to a global response …