@inbook{inbook, title  = {{Non-Financial Materiality}},

 publisher = {{Elsevier}},

 url = {{https://doi.org/10.1016/b978-0-443-13701-3.00458-8 }},

 year = {{2026}},

 month = {{1}},

 author = {{Cam O and Kloviene L}},

 doi = {{10.1016/b978-0-443-13701-3.00458-8}},

 isbn = {{9780443137020}},

 pages = {{828-833}},

 note = {{Accessed on 2025/11/08}}}