This report examines how corporate report preparers determine materiality and achieve conciseness in integrated reporting. It investigates the decision-making process and the factors that affect judgements about materiality, including the magnitude, likelihood, and nature of items. The authors thank the financial support provided by the 2014 Integrated Reporting grant programme and the reviewers for their feedback. The authors also express gratitude to the interviewees, accountants, and business people who participated in the behavioral experiment included in the report.
