What is the difference between impact and financial materiality, and how do these give rise to different approaches to non-financial reporting?
1. What did Naaraayanan et al find regarding the effect of shareholder activism by public sector pension funds on the environmental performance and profitability of the firms they invested in? 2. What is the difference between impact and financial materiality, and how do these give rise to different approaches to non-financial reporting? 3. What do […]