Materia lity
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Materia lity is an important concept in CSR reporting defined as those aspects of a business that reflect the organization's significant economic, environmental, and social impacts, or substantively influence the assessments and decisions of stakeholders.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Materia lity. An important concept in CSR reporting defined as those aspects of a business that reflect the organization's significant economic, environmental, and social impacts, or substantively influence the assessments and decisions of stakeholders.
