Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Josef Baumüller, Karina Sopp
| Year of publication: |
2022
|
|---|---|
| Authors: | Baumüller, Josef ; Sopp, Karina |
| Subject: | Materiality | Non-financial reporting | Sustainability reporting | Nachhaltigkeitsbericht | EU-Staaten | EU countries | Berichtswesen | Reporting | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Entwicklung | Sustainable development |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAAR-04-2021-0114 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012990371