In the Eyes of the Beholder: Experimental Evidence on the Contested Nature of Materiality in Sustainability Reporting

Reimsbach, DanielDanielReimsbachSchiemann, FrankFrankSchiemann0000-0002-7817-7792Hahn, RüdigerRüdigerHahnSchmiedchen, EricEricSchmiedchen2022-07-062022-07-0620201552-74171086-0266https://fis.uni-bamberg.de/handle/uniba/54353deuIn the Eyes of the Beholder: Experimental Evidence on the Contested Nature of Materiality in Sustainability Reportingarticle10.1177/1086026619875436https://doi.org/10.1177/1086026619875436