Results 11 to 20 of about 10,952,065 (350)
ESG Reporting and Metrics: From Double Materiality to Key Performance Indicators
Sustainability, 2023 This article conceptualises the link between firms’ value chains and distribution networks and the requirements for double-materiality assessments in contemporary reporting regulations worldwide. The new European Sustainability Reporting Standards (ESRS)
Christian Nielsen
semanticscholar +1 more source
Corporate sustainability reporting: double materiality, impacts, and legal risk
Journal of Corporate Law Studies, 2023 Following the enactment of the Corporate Sustainability Reporting Directive and the creation of the European Sustainability Reporting Standards (ESRS rules), the European Union has set a new regime of mandatory corporate sustainability reporting in ...
Félix E. Mezzanotte
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In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence
Sustainability, 2023 Materiality is the key principle that drives the selection of issues that companies must report on. The European Union regulation on companies’ non-financial disclosure coined a special meaning of materiality that holistically combines the two ...
Tiziana De Cristofaro, C. Gulluscio
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Journal of Applied Accounting Research, 2021 PurposeThis 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 ...
Josef Baumüller, Karina Sopp
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Sustainability, 2022 While the development of globally accepted sustainability reporting standards initiated by the IFRS Foundation has largely engaged stakeholders in developed economies, the stakes for developing economies could be compromised without an explicit ...
Artie Ng, S. Yorke, J. Nathwani
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A Media Pharmacology of Face Masks
Media Theory, 2022 During WWII a particular type of face mask was designed for and distributed to children, referred to as ‘Mickey Mouse’ respirators due to their distinctive form and colour. Some of these masks contained asbestos in their filters.
Yigit Soncul
doaj +1 more source
European Business Organization Law Review, 2022 This article argues that the regulatory steers in the recent EU Sustainable Disclosure and Taxonomy Regulations rely heavily on the outworking of market-based governance to meet public interest goals in sustainable finance.
I. Chiu
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Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to present whether and how the implementation of the double materiality concept by early adopters has already changed the content of their reported sustainability matters, i.e., those that are identified and assessed as material ...
Paweł Szalacha
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Digital culture, materiality and Nineteenth-Century studies [PDF]
, 2008 The rhetoric of the virtual stubbornly clings to digital culture, even though our experience of working within it is of a resisting medium that only behaves in certain ways.
Mussell, James
core +2 more sources
Climate Change and Double Materiality in a Micro- and Macroprudential Context
Finance and Economics Discussion Series, 2022 This paper presents a stylized framework of bank risk‐taking to help clarify the concept of “double materiality,” the idea that supervisory authorities should consider both the risks that banks face from climate change and the impact of a bank’s actions ...
Stiroh, Kevin J.
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