Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality