Results 21 to 30 of about 5,630 (304)
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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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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Determination of Materiality Disclosure in Sustainability Reports [PDF]
E3S Web of ConferencesThe concept of materiality is an important concept in accounting practice, particularly in measuring and reporting corporate sustainability performance.
Firnanda Anisa +3 more
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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.
Svanberg, Jan, +3 more
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Signata, 2018 The printed text never suspends the materiality of its medium, that is, it never allows the reader to forget it. The digital text, on the other hand, as soon as it is subtracted from its reading devices, puts this materiality in suspense, so to be often ...
Rossana De Angelis
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Health Expectations, 2023 Objective To understand how materiality affects patient and public involvement (PPI) for commissioning and leading health and care services in the English National Health Service (NHS) context. Context From April 2013 groups of general practitioners (GPs)
Debbie Hatfield +4 more
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Innovation Management, from Materiality Assessment to Sustainability Reporting, opening the Social Impact Black Box [PDF]
SocioEconomic Challenges, 2021 When the impossible becomes inevitable. The covid-19 has disrupted increasing the speed of changes in the Industry 4.0, highlighting the need to make a paradigm shift from ego-system to eco-system perspective, challenging organizations and citizens to ...
Belen Suarez Lopez +1 more
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ESG analytics in investment decision making: in search for material information
Вестник Воронежского государственного университета: Серия экономика и управление, 2023 Subject. The article considers approaches to determining information that is material for corporate reporting and analyses the way they affect the usefulness of the information presented to stakeholders and required for decision making.
Olga V. Efimova
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Materiality concept(s) in the EU sustainability (non-financial) reporting: the challenge of equivalence [PDF]
peer reviewedThis paper presents different materiality concepts in sustainability reporting. At present, two main streams of materiality concepts in sustainability reporting are single and double materiality. While single materiality primarily deals with
MITROVIC, Milena
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The development of Dutch COVID-19 ICU triage guidelines from an institutional work perspective.
PLoS ONE, 2023 IntroductionThroughout the COVID-19 pandemic, two ICU triage guidelines were developed in the Netherlands-the Pandemic Guideline and the Guideline Code Black-ostensibly to tackle the threat of absolute care scarcity.
Tamara Christina Broughton +2 more
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