Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
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DOI: 10.1108/JAAR-04-2021-0114
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Cited by:
- Darlene Himick, 2023. "When Aging and Climate Change Are Brought Together: Fossil Fuel Divestment and a Changing Dispositive of Security," Sustainability, MDPI, vol. 15(5), pages 1-15, March.
- Waqas Haider & Fayaz Hussain Tunio & Muhammad Usman Arshad & Paulo Jorge Silveira Ferreira, 2025. "Nexus Between Corporate Sustainability Reporting and Risk Mitigation: Evidence from Chinese Listed Firms," Sustainability, MDPI, vol. 17(4), pages 1-32, February.
- Young Yoo & Keuntae Cho, 2024. "Key Traits of Leading Sustainable Firms in the Semiconductor Industry," Sustainability, MDPI, vol. 16(11), pages 1-21, May.
- Lorenzo Leto & Diletta Vito, 2023. "Il contributo dei sistemi di RM e PM alla sostenibilit? integrata: il caso B&C Speakers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 113-139.
- Anis Shami, 2023. "Double materiality -from theory to practice, an examination of its early implementation," Post-Print hal-04450056, HAL.
- Mehrdad Maghsoudi & Sajjad Shokouhyar & Nafiseh Sanaee & Sina Shokoohyar, 2025. "Enhancing sustainability reporting practices in the notebook manufacturing industry: a multifaceted analysis integrating traditional reports and social media data," Annals of Operations Research, Springer, vol. 345(1), pages 317-349, February.
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Keywords
Non-financial reporting; Sustainability reporting; Materiality;All these keywords.
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