Event Details

Dr Di Wang presents his work on materiality and sustainability.

In recent years, materiality has gone much beyond the domain of accounting to become a world-level concept. Within a relatively short period of time, materiality engaged a wide range of significant actors – business organisations, policy-makers, standard setters, super-regulatory authorities, the accountancy profession, consulting firms, the investment community, large environmental NGOs, and transnational organisations. They may disagree on the definition of materiality but it is hard for them to describe their roles without using the language of materiality. One may not be able to make sense of the level of significance that materiality achieved today through the traditional lens, which sees materiality technically as a threshold for deciding the level of reporting. In this presentation (paper), we report a study, which draws on a longitudinal fieldwork and the concept of boundary object to unpack the evolution of materiality in the past two decades and the significance it acquired in recent years.

All welcome - registration required.

NB: The seminar runs from 11:00-13:00. There will be a light lunch available for participants from 13:00-14:00 in the breakout area outside Management School lecture theatres 2 & 3.

Registrations close Wed 22 Feb to allow for catering preparation. Please contact pentlandcentre@lancaster.ac.uk for queries re booking after that date.