Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities-Reference-Cited by-同舟云学术

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities

Published:2024-04-16 Issue: Volume: Page:1-38
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Dragomir Voicu D.¹^ORCID,Dumitru Mădălina¹^ORCID,Chersan Ionela Corina²^ORCID,Gorgan Cătălina¹^ORCID,Păunescu Mirela¹^ORCID

Affiliation:

1. Bucharest University of Economic Studies, Bucharest, Romania

2. Alexandru-Ioan Cuza University, Iași, Romania

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2024.2339264

Reference116 articles.

1. Swimming against the tide: back to single materiality for sustainability reporting

2. Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

3. Adams C. A. Alhamood A. He X. Tian J. Wang L. & Wang Y. (2021). The double-materiality concept: application and issues Project Report. Global Reporting Initiative. https://dro.dur.ac.uk/33139/1/33139.pdf

4. When global accounting standards meet the local context—Insights from an emerging economy

5. The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context

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