Search Results - subject:"Materiality"

The Dynamics of Materiality : The Role of Sustainability Accounting in Supporting Decision Making

Santoni, Riccardo - 2026

Sustainability reporting history and current challenges -- From materiality to performance – the integration of … contexts to highlight its role in supporting long-term corporate decision-making. It explores how materiality assessments both … captures the feedback-driven nature of materiality and sustainability reporting, overcoming static approaches in favour of …

Persistent link: https://www.econbiz.de/10015644157

Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality

Delgado-Ceballos, Javier; Ortiz-De-Mandojana, Natalia; … - In: BRQ Business Research Quarterly 26 (2023) 1, pp. 2-10

SDGs with the concept of double materiality-stakeholder materiality and financial materiality. Our assessment helps …

Persistent link: https://www.econbiz.de/10015459078

Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors : the need for double materiality

Delgado-Ceballos, Javier; Ortiz-De-Mandojana, Natalia; … - In: Business research quarterly : BRQ 26 (2023) 1, pp. 2-10

SDGs with the concept of double materiality-stakeholder materiality and financial materiality. Our assessment helps …

Persistent link: https://www.econbiz.de/10014281530

Double materiality disclosure as an emerging practice : the assessment process, impacts, risks, and opportunities

Dragomir, Voicu-Dan; Dumitru, Mădălina; Chersan, … - In: Accounting in Europe 22 (2025) 1, pp. 103-140

Persistent link: https://www.econbiz.de/10015533310

Sustainability (environmental, social, and governance) reporting : tracing materiality's visionary and relational role over 25 Years through boundary objects and boundary work

Wang, Di; Cooper, Stuart M.; Chapman, Christoper S.; … - In: The accounting review : a publication of the American … 100 (2025) 4, pp. 417-441

Persistent link: https://www.econbiz.de/10015643191

Materiality analysis in sustainability reporting : insights from large Spanish companies

Padilla-Garrido, Nuria; Aguado-Correa, Francisco; … - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 5391-5412

Persistent link: https://www.econbiz.de/10015101782

Nouveaux impératifs de durabilité dans une ère de polycrise systémique

Beaufort, Viviane de - 2026

Persistent link: https://www.econbiz.de/10015626671

Does environmental materiality matter to corporate financial performance : evidence from 34 countries

Shen, Siyu; Xie, Jun; Fujii, Hidemichi; Keeley, Alexander; … - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2390-2411

Persistent link: https://www.econbiz.de/10015333594

Corporate sustainability reporting

Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21

Persistent link: https://www.econbiz.de/10015333604

The changing institutional logics behind sustainability reports from the largest hotel groups in the world in 2014, 2018 and 2021

Guix, Mireia; Nájera Sánchez, Juan José; Bonilla … - In: Tourism management : research, policies, practice 106 (2025), pp. 1-13

Persistent link: https://www.econbiz.de/10015078161