Layer-by-layer decoding of contemporary and historic painting composition using MALDI mass spectrometry imaging and machine learning. [PDF]
Sci AdvKrupička V +7 more
europepmc +1 more source
Telling Ecopoetic Stories: Wax Worms, Care, and the Cultivation of Other Sensibilities. [PDF]
J Med HumanitGrünfeld M.
europepmc +1 more source
Double Moisture Determinations in Fertilizer Materials
Journal of AOAC INTERNATIONAL, 1920 openaire +1 more source
Soft money, hard power: Mapping the material contingencies of change in global health academic structures. [PDF]
PLOS Glob Public HealthKrugman DW, Bayingana A.
europepmc +1 more source
On the Acoustical Double Refraction of Viscoelastic Materials
Busseiron Kenkyu, 1953 openaire +1 more source
The double-materiality conceptApplication and issues
, 2021 This paper considers the appropriateness of the EU’s double-materiality concept and how it can be used with the GRI approach to materiality. It draws on academic research that investigates how double-materiality and materiality in sustainability reporting are implemented and the benefits and challenges of doing so.
Adams, Carol A. +5 more
openaire +2 more sources
Assessment of double materiality
, 2023 Sustainability reporting standards, e.g. the Global Reporting Initiative, require a broader definition of materiality than is traditionally used in financial reporting.
Peter Öhman, Jan Svanberg, Isak Samsten
openaire +2 more sources
Assessing the Early Adoption of Double Materiality [PDF]
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 ...
Berlinger, Florian
openaire +2 more sources
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 ...
Carmela Gulluscio, Gulluscio Carmela
exaly +2 more sources
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 (
Christian Nielsen
exaly +2 more sources