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

IF 4.6 Q1 BUSINESS, FINANCE

Accounting in Europe Pub Date : 2024-04-16 DOI:10.1080/17449480.2024.2339264

Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan, Mirela Păunescu

引用次数: 0

Abstract

The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...

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企业可持续发展报告指令 2022/2464（CSRD）引入了双重实质性的概念，从 20...

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来源期刊

Accounting in Europe BUSINESS, FINANCE-

CiteScore

5.00

自引率

7.10%

发文量