Search Results | Showing 141 - 150 of 158 results for "materiality" |
| | | ... guiding principles as strategic focus and future orientation, connectivity of information, stakeholder responsiveness, materiality and conciseness, reliability, and comparability and consistency. The content elements are defined as organizational overview ... |
| | | | ... research from the Australian Centre for Corporate Social Reporting (ACCSR). Leeora Black ACCSR has issued a report, Materiality: A Stakeholders' Perspective, which outlines which issue are material to both stakeholders and the reporting organisation. ... |
| | | | ... company has to issue a profit warning, and there is an identified threat to basic resource supplies, you see financial materiality in action and there is an impact on the profit and loss statements at stake. If you look at increasing volatility in commodity ... |
| | | | ... experience has shown several areas for future improvement by reporters to develop best practice - identifying qualitative materiality issues, establishing assurance process, making logical links and flows and other issues. The report also notes that ... |
| | | | ... the discussion paper. The IIRC will establish work streams to address the issues raised by the respondent including materiality, the concept of value and business model. The aim of the IIRC is to develop a reporting framework that organisations use to ... |
| | | | ... a runner up for the Best Carbon Disclosure category. La Trobe University was also a runner up in the Relevance and Materiality, the Openness and Honesty category, and the Credibility through Assurance categories. Coca-Cola Enterprises was awarded Best ... |
| | | | ... system. The public comment period results and internal discussions recommend a system where the implementation of "materiality principle" and other reporting principles which help defining report content should be emphasized. In terms of new topics that ... |
| | | | ... stakeholder involvement, an understanding what changes as part of the scope, using financial proxies for indicators of materiality, not overclaiming, transparency and verification. It can be used as a metric of value creation. The AU$575m Christian Super ... |
| | | | ... Aboriginal groups and disclosed stakeholder-specific information in a reliable and timely manner. In terms of employee materiality, Santos achieved a safety total recordable case frequency rate(TRCFR) of 3.3 against a target of less than 3.5, and reviewed ... |
| | | | ... Australian Global Reporting Initiative (GRI) Conference on Sustainability and Integrated Reporting that investors need "materiality plus data quality and consistency" when it comes to disclosure of ESG to allow them to make informed investment decisions. ... |
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