https://johannviljoen.wordpress.com/2016/03/21/sustainability-reporting-focus-on-balanced-and-transparent-reporting/ (2016-03-21):
[…]
My research focus was to evaluate reports on transparency, management disclosure and assurance practices. Transparency was broken down into three sub-criteria:
- how materiality is determined,
- how stakeholder engagement practices are conducted and
- how sustainable business goals are set.