Why "materiality" should guide your CSR reporting

10/13/2011 | Guardian (London), The

Companies should be using the accounting practice of "materiality" as their guiding principle when drafting sustainability reports, writes Chris Tuppen. The key is to create an inclusive framework for determining what information is related to CSR and must be included if readers are to make sound economic decisions. "[I]t's not only the company, but also its stakeholders that have an important say in what's material," Tuppen argues.

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Guardian (London), The

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