Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Year of publication: |
2022
|
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Authors: | Baumüller, Josef ; Sopp, Karina |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 8-28
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Subject: | Materiality | Non-financial reporting | Sustainability reporting | EU-Staaten | EU countries | Nachhaltigkeitsbericht | Corporate Social Responsibility | Corporate social responsibility | Berichtswesen | Reporting | Nachhaltige Entwicklung | Sustainable development | Umweltbericht | Environmental reporting |
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