Documentary corpus and content-analysis protocol for a study of the materiality choice in sustainability standard-setting

This record documents the evidentiary base of a conceptual accounting paper on the choice between financial and double materiality in sustainability disclosure standards. No new data were generated, and no human participants or personal data were involved. It contains three components. Part 1 lists the twenty-two publicly available regulatory, standard-setting and consultation documents on which the study rests, with their locations: the revised European Sustainability Reporting Standards adopted by the European Commission on 3 July 2026 and its annex, EFRAG's technical advice, Basis for Conclusions and stakeholder-input summary, EFRAG's Article 40a exposure draft, the IFRS S1 and S2 standards and their bases for conclusions and comment letters, the ESRS–ISSB interoperability guidance, ISSA 5000, and interventions by the European Central Bank, the EU Agency for Fundamental Rights, EIOPA and the Global Reporting Initiative, together with Australian and Korean standard-setting materials. Part A records the purposive scholarly corpus and its allocation to five accounting research traditions and four analytical themes. Part B sets out a confirmatory content-analysis protocol for testing one of the paper's propositions, comprising the population and sampling frame, the codebook with decision rules, a two-coder design with a Krippendorff's alpha threshold of 0.70, a pre-specified analysis plan and a coding-sheet template. All sources are in the public domain, and all locations were verified on 3–4 August 2026.