Materiality in reporting integration in South Africa: A natural language processing analysis

Background: The concept of materiality has evolved as companies grapple with non-financial reporting. One result of this is greater diversity in terminology used in reporting narrative. Natural language processing (NLP) analysis offers a promising alternative to traditional content analysis to asses...

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Bibliographic Details
Main Authors: Cornelis T. van der Lugt, Hans-Peter Bakker, Nadia Mans-Kemp
Format: Article
Language:English
Published: AOSIS 2025-01-01
Series:South African Journal of Economic and Management Sciences
Subjects:
Online Access:https://sajems.org/index.php/sajems/article/view/5717
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