Swimming against the tide: back to single materiality for sustainability reporting
Year of publication: |
2022
|
---|---|
Authors: | Abhayawansa, Subhash |
Published in: |
Sustainability Accounting, Management and Policy Journal. - Emerald Publishing Limited, ISSN 2040-8021, ZDB-ID 2554256-4. - Vol. 13.2022, 6, p. 1361-1385
|
Publisher: |
Emerald Publishing Limited |
Subject: | Materiality | European Financial Reporting Advisory Group | Global Reporting Initiative | International Financial Reporting Standards Foundation | International Sustainability Standards Board |
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