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Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: 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
doaj   +2 more sources

Transformative Impact of the Internet on the Boundaries for the Physician Profession: Why Materiality Matters [PDF]

Journal of Medical Internet Research
Over the last 25 years, the health care sector has undergone a digital transformation; health issues and medical conditions are increasingly managed with the support of digital health technology.
Lena Petersson
doaj   +2 more sources

Impact of environmental double materiality on firm valuation: Evidence from the EU

International Review of Economics & Finance
This 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, Nawazish Mirza, Muhammad Umar, Alexandra Horobet   +3 more
doaj   +3 more sources

Impact Welding of Materials [PDF]

Metals, 2020
Recent industrial criteria, focused on obtaining increasingly efficient structures, require the production of multimaterial components [...]
Galvão, Ivan, Loureiro, Altino, Mendes, Ricardo   +2 more
openaire   +4 more sources

IMPROVING THE AUDIT OF FINANCIAL LIABILITIES BY DEVELOPING THE RELATIONSHIP BETWEEN THE MATERIALITY AND THE AUDIT PROCEDURES [PDF]

Economica, 2023
The most important aspects of the research are based on the overall study of legal relationships, accounting methodologies and the spectrum of perspective views of the financial audit of financial liabilities presented by the author. The research is
Nicolai RUSSU
doaj   +1 more source

Measurement of the Environmental Impact of Materials

Materials, 2022
Global material use has increased by a factor of eight in the 20th century, and has reached more than 10 tons per capita per year [...]
Franz-Georg Simon, Ute Kalbe
openaire   +2 more sources

The Materiality Judgment Gap: An experimental study [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2017
:    The Securities and Exchange Commission (SEC) has expressed concern that auditors’ use of materiality allows misstatements to go uncorrected. Auditors do not require their client to correct the financial statements for immaterial misstatements ...
مها ممدوح هاشم مراد
doaj   +1 more source

The Resistance of Materials to Impact [PDF]

Proceedings of the Institution of Mechanical Engineers, 1908
n ...
Stanton, T. E., Bairstow, L.
openaire   +2 more sources

How might partner selection be improved by corporates to address material sustainability issues? A case study of Northumbrian Water Ltd.

Cleaner Production Letters, 2021
Appropriate partner selection is a crucial concern for businesses who want to address material sustainability issues through cross-sector partnerships.
Lara El Mouallem, Nadia Singh
doaj   +1 more source

Materiality Conditions in the Interplay between Environment and Financial Performance: A Graphical Modeling Approach for EEA Oil and Gas Companies

Complexity, 2021
The recovery after the unprecedented pandemic crisis that Europe has currently been facing is strengthening the strong dependence between social, economic, and environmental fields, maintaining green investments and innovation at the core of the European
Mirela Sichigea, Marian Siminica, Mirela Cristea, Gratiela Georgiana Noja, Daniel Circiumaru   +4 more
doaj   +1 more source