Baumüller, Josef; Sopp, Karina - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 8-28
Purpose: This paper outlines the development of the principle of materiality in the European accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive (2014/95/EU) and on to the proposals for a Corporate Sustainability Reporting (CSR) Directive (2021/0104 (COD))....
