This article is an approach to new definitions of materiality as applied to corporate performance and disclosure practices. Over time, the materiality lens will have implications for multiple operating areas. They will range from; risk and compliance to strategy setting, corporate policy and governance, management practices including stakeholder engagement, and even human resource management. In the second part there is a presentation of the definitions, scope and perspectives of materiality according to six relevant standard-setters in the field of sustainability reporting. Finally there is the presentation of how materiality is reported according to the six biggest groups of quoted companies in Spain.

Some authors have proposed that project team efficacy influences the success of project management; however, this relationship has not been well investigated. The objectives of this study are to analyze the relationship between project team efficacy and the success of project management and to examine three moderator variables (task uncertainty, task interdependence, and chaos effect) in the relationship between them. This study was based on a sample of 52 mining work teams. The suggested hypotheses were con-firmed, there is an influential relationship between project team efficacy and the success of mining project management, as well as the significance of the moderate variables.

Various authors maintain that innovation practices depend on business strategies, therefore companies must configure an organizational structure that facilitates the coordination of tasks and allows objectives to be reached. In a sample of 203 service companies, an analysis was carried out of the influence of business strategies and organizational characteristics on technical innovation and administrative innovation. The results indicate that there is an important relationship between the business strategy and the technical and administrative innovations. On the other hand, organizational characteristics only had a significant relationship with technical innovation but not with the administrative innovation.

Several authors argue that project management is conducted with quantitative techniques that correspond to a linear cause-effect behavior; however, it should be treated with techniques that correspond to a nonlinear cause and effect behavior. This study explores the behavior of project management under a non-linear cause-effect approach using chaos theory and four project management variables: time, human resources, quality, and cost. Parkinson's law and chaos theory are used; mathematical equations are formulated to explain nonlinear cause-effect behavior in project management. The study was conducted considering the experience of management in mining projects. The mathematical model found can be used by academics to deepen the analysis of the reasons for the complexity of project management. Also, this study is useful for managers in making decisions to calculate the expected duration ...