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What is materiality?

  • Management Dictionary
  • Sustainable Development and CSR
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This video offers a definition of the concept of materiality in the context of extra-financial reporting.

Keywords
  • audit, Corporate Social Responsibility, CSR, Dual materiality, Non-financial reporting, Single materiality, sustainable development

Author(s)

NACCACHE Philippe

Professor

INSEEC-U

Institution(s)

Video(s) of the same institution(s)

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02:45

What is sustainability?

NACCACHE Philippe - INSEEC-U
  • Management Dictionary
A generation can be defined as a group of individuals of the same age, sharing the same values, the main ones of which were formed around the age of 20. Its definition is flexible, as not all observers agree on defining a specific generation. The concept of generation is the...
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02:28

What is a generation?

GUYOTTOT Olivier - INSEEC-U
  • Management Dictionary
It is often simplistic and easy to summarize the business world as a universe composed of public organizations, owned and funded by the state, and private, for-profit organizations funded by private interests. In reality, many organizations are neither entirely one nor the other. Hybrid organizations pursue a mission of public...
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02:33

What are hybrid organizations?

GUYOTTOT Olivier - INSEEC-U
  • Management Dictionary
INSEEC-U

Videos of the same thematic(s)

The non-financial report, also known as the ESG or CSR report, provides a comprehensive picture of a company's environmental, social, and governance impact. It is now governed by initiatives such as the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP). The European NFRD directive and its update, the...
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What is an extra-financial report?

ROSZAK Sabrina
  • Management Dictionary
The Balanced Scorecard (BSC), created by Kaplan and Norton in the 1990s, assesses a company's performance along four axes: financial, customer, internal processes, and learning/innovation. It links strategic objectives to specific indicators to align actions with the overall strategy....
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What is a balanced scorecard?

ROSZAK Sabrina
  • Management Dictionary
The integrated report, created by the IIRC in 2013, aims to improve corporate reporting by integrating non-financial performance with financial performance to provide a comprehensive view of strategy and results. The IIRC distinguishes between Integrated Thinking, a culture that values ​​non-financial results, and Integrated Reporting, the process of creating the...
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What is the integrated report?

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  • Management Dictionary
Sustainable Development and CSR

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