The concept of materiality in sustainability reporting : from essential contestation to research opportunities

Oll, JosuaJosuaOllSpandel, TheresaTheresaSpandelSchiemann, FrankFrankSchiemann0000-0002-7817-7792Akkermann, JannaJannaAkkermann2024-12-192024-12-1920242040-80212040-803Xhttps://fis.uni-bamberg.de/handle/uniba/105501engThe concept of materiality in sustainability reporting : from essential contestation to research opportunitiesarticle10.1108/sampj-03-2024-0296