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From double materiality to ‘double materialities’ in accounting: a framework for a systematic study of the variations of double materiality

Our work examines Double Materiality, defined as the simultaneous consideration of ‘financial materiality’ and ‘social and environmental materiality’ in accounting, its conceptual and operational implications when addressing environmental issues, in particular related to biodiversity reporting.
Chenet, Hugues, Rambaud, Alexandre, Blum, Véronique   +2 more
core   +4 more sources

La materialidad de la memoria en Las cartas que no llegaron de Mauricio Rosencof (Uruguay, 1930-2000).

Historia Crítica, 2010
This article examines the way that Uruguayan author Mauricio Rosencof reconstructs family genealogy and self identity in Las cartas que no llegaron.
Anna Forné.
doaj  

Homogenization of solute transport in double porosity materials

Mathematical Methods in the Applied Sciences
We propose a novel model for the transport of solute in a vascularised poroelastic material. Our structure comprises a poroelastic matrix with an embedded connected fluid compartment and we consider a solute transported between the two subdomains.
Mascheroni, Pietro, Miller, Laura, Penta, Raimondo   +2 more
openaire   +3 more sources

Transfer Pricing Documentation - A Current Issue [PDF]

Risk in Contemporary Economy, 2016
Rather quick development of the business environment has led to the implementation of legislative measures to meet the requirements and amendments thereto. With the adoption of the Fiscal Procedure Code and Order no.
Violeta Isai, Ramona Maxim
doaj  

Double Take: A Conversation with Clare Grafik

Compendium
This interview between Clare Grafik, Head of Exhibitions at The Photographers’ Gallery, and José Neves reflects on the conception, curatorial framework, and legacy of Double Take: Drawing and Photography (2016), a dual-site exhibition presented by The ...
José Neves
doaj   +1 more source

The Double Agents [Material gráfico]

, 2004
Concierto celebrado en la sala Hell Dorado Kultur Elkartea el 12/11/2004 Género musical: Country - Garage - Rock The Double ...
openaire   +2 more sources

Visible Layouts, Hidden Dynamics: Reading, Reproducing, and Reframing Chinese Buddhist Glossaries

Religions
This paper investigates how the layout strategies of Xuanying’s Yiqiejing yinyi (mid-7th c.), the earliest surviving Chinese Buddhist glossary, evolved across manuscripts, Buddhist Canon editions, and Qing-era scholarly reprints from the 7th to 19th ...
Ziwei Ye
doaj   +1 more source

DOUBLE MATERIALITY AS A KEY CONCEPT IN SUSTAINABILITY REPORTS

Economic research - Ekonomska istraživanja
Double materiality was implemented by Directive 2022/2464, and the Sustainability Reporting Standards became the basis for disclosing sustainability information. Companies must present double materiality (impact materiality and financial materiality) in their annual report, starting in 2024.
openaire   +2 more sources

Scholarly reading (and writing) and the power of impact factors: a study of distributed cognition and intellectual habits. [PDF]

Front Psychol, 2023
Hillesund T.
europepmc   +1 more source