The Dynamics of Materiality: The Role of Sustainability Accounting in Supporting Decision Making (System Dynamics for Performance Management & Governance, 8)

This book presents a System Dynamics based model that rethinks the role of sustainability accounting in business contexts to highlight its role in supporting long-term corporate decision-making.It explores how materiality assessments both shape and are shaped by resource allocation decisions, stakeholder expectations, communication strategies, and financial outcomes, offering an innovative boundary-spanning and systemic perspective.Through a generic and quantitative model, the book captures the feedback-driven nature of materiality and sustainability reporting, overcoming static approaches in favour of dynamic and forward-looking ones.This reveals how misalignment between internal practices and the external role attributed to the report can lead to short-termism, showing the inner causes of greenwashing and stakeholder scepticism. The book bridges the gap between sustainability reporting theory and practice, supporting firms in integrating materiality into their core strategic processe