Results 181 to 190 of about 252 (209)

Enforcing Double Materiality in Global Sustainability Reporting for Developing Economies: Reflection on Ghana’s Oil Exploration and Mining Sectors

Sustainability, 2022
Artie Ng, Jatin Nathwani
exaly  

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Journal of Applied Accounting Research, 2022
Josef Baumüller, Karina Sopp
exaly  

Assessing the Early Adoption of Double Materiality

This thesis examines the early adoption of the double materiality concept in the sustainability reporting of companies listed in the Swiss Market Index Expanded (SMI Expanded). Double materiality, which encompasses both financial and impact materiality, has become a critical requirement under the European Sustainability Reporting Standards (ESRS ...
openaire   +1 more source

Double the materials science, double the fun?

Matter
openaire   +1 more source

Isotropic Double-Negative Materials

2009
Irina Vendik, Orest G. Vendik, Mikhail Odit   +2 more
openaire   +1 more source

METHOD AND MATERIALS FOR DOUBLE PATTERNING

2011
FU PENG-FEI, MOYER ERIC SCOTT, SUHR JASON D   +2 more
openaire   +3 more sources

Analysis of double materiality in early adopters. Are companies walking the talk?

Sustainability Accounting, Management and Policy Journal
Diego Andres Correa-Mejía, Maria Antonia García Benau   +1 more
exaly  

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities

Accounting in Europe
Chersan Ionela-Corina, Madalina Dumitru, Voicu D Dragomir   +2 more
exaly  

From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation

Accounting and Business Research
Christopher Nobes
exaly  

Determinants of the Early Adoption of Double Materiality: Evidence From EU Companies

Sustainable Development
Jaime-Andres Correa-García, Diego Andres Correa-Mejía   +1 more
exaly