Results 11 to 20 of about 1,857 (290)
Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this analysis is to examine the theoretical foundations of materiality research within sustainability reporting, the current state of research and the legitimacy of different approaches, and to compare between different ...
Mohamed Anas Belidan, Halima Baghad
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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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Business Research Quarterly, 2023 In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability ...
Javier Delgado-Ceballos +3 more
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Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness [PDF]
Amfiteatru EconomicThe aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives.
Camelia Iuliana Lungu +4 more
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Impact of environmental double materiality on firm valuation: Evidence from the EU
International Review of Economics & FinanceThis study examines how environmental reporting influences firm valuation across high-impact EU sectors. We focus on disclosures related to environmental supply chain management, energy efficiency, water efficiency, renewable energy use, and green ...
Pai-Chin Huang +3 more
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Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company [PDF]
Proceeding Papers (BASIQ International Conference), 2023 First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of ...
Valentin Florentin Dumitru +2 more
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Management of threats to the financial stability of enterprises in interactive mode [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2023 The article states that during the years of independence, the energy sector has gone through a thorny path of trial and error, since at the initial stages of its formation, Ukrainian energy enterprises did not have sufficient knowledge and practical ...
N. M. Levchenko, К. D. Pavlov
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From Non-Financial Disclosure to Sustainability Reporting: New Challenge for Financial Analysts and Auditors [PDF]
Audit Financiar, 2023 In the context of recurrent ecological and societal crises, the European institutions are committed to fostering sustainable development that meets the needs of present and future generations, while providing new opportunities for employment, investment ...
Maria NICULESCU, Alain BURLAUD
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Sedimentation–consolidation of a double porosity material [PDF]
Computers and Geotechnics, 2007 This paper studies the sedimentation-consolidation of a double porosity material, such as lumpy clay. Large displacements and finite strains are accounted for in a multidimensional setting. Fundamental equations are derived using a phenomenological approach and non-equilibrium thermodynamics, as set out by Coussy [Coussy, Poromechanics, Wiley ...
Wong, Henry +3 more
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Discontinuous transitions in double-exchange materials [PDF]
Physical Review B, 2001 It is shown that the double exchange Hamiltonian, with weak antiferromagnetic interactions, has a rich variety of first order transitions between phases with different electronic densities and/or magnetizations. For band fillings in the range $0.3 \le x \le 0.5$, and at finite temperatures, a discontinuous transition between phases with similar ...
Alonso, J. L. +4 more
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