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~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
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Nachhaltigkeitsberichterstattung
2
Accounting standards
1
Better communication
1
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1
CSRD
1
CSRD (Corporate Sustainability Reporting Directive)
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breaking the boilerplate
1
doppelte Wesentlichkeit
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doppelte Wesentlichkeitsperspektive ("double materiality")
1
financial materiality
1
flexibility about where to disclose
1
impact materiality
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Hebestreit, Gernot
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IRZ : Zeitschrift für internationale Rechnungslegung
Organization studies : an international multidisciplinary journal devoted to the study of organizations, organizing, and the organized in and between societies
19
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8
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8
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ECONIS (ZBW)
5
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1
Die Wesentlichkeitsanalyse gemäß den European Sustainability Reporting Standards (ESRS) : Überblick über die Anforderungen der ESRS und erste Erkenntnisse aus der Praxis
Herold, Christian
;
Grottel, Gregor
;
Klein, Lukas
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
18
(
2023
)
11
,
pp. 475-481
Persistent link: https://www.econbiz.de/10014440426
Saved in:
2
Nachhaltigkeitsberichterstattung : der neue Richtlinienentwurf der EU-Kommission verschiebt die Kräfteverhältnisse zwischen finanzieller und nicht-finanzieller Berichterstattung :...
Lanfermann, Georg
(
interviewee
); …
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
16
(
2021
)
7/8
,
pp. 305-307
Persistent link: https://www.econbiz.de/10012608401
Saved in:
3
Better communication in financial reporting : an IASB priority
Clark, Peter
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
12
(
2017
)
3
,
pp. 109-112
Persistent link: https://www.econbiz.de/10011788726
Saved in:
4
Was kann ein
Materiality
Practice Statement bewirken? : offenlegen oder nicht offenlegen, das ist hier die Frage!
Teitler-Feinberg, Evelyn
;
Hebestreit, Gernot
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
11
(
2016
)
6
,
pp. 277-284
Persistent link: https://www.econbiz.de/10011641260
Saved in:
5
Transforming disclosures in annual reports
Shields, Hugh
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
5
,
pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
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