In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU
[Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspflichten gemäß Richtlinie 2014/95/EU]
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DOI: 10.1007/s00550-018-0473-z
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- Tiziana De Cristofaro & Carmela Gulluscio, 2023. "In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence," Sustainability, MDPI, vol. 15(2), pages 1-30, January.
- Anca Băndoi & Claudiu George Bocean & Mara Del Baldo & Lucian Mandache & Leonardo Geo Mănescu & Cătălina Soriana Sitnikov, 2021. "Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance," Sustainability, MDPI, vol. 13(2), pages 1-20, January.
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