Materiality in Transition: Challenges and Opportunities in Corporate Sustainability Reporting under the CSRD
This article examines the concept of materiality in sustainability reporting, tracing its development from financial materiality to the adoption of double materiality under the Corporate Sustainability Reporting Directive (CSRD). It explores the distinction between financial and impact materiality,...
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| Format: | Article |
| Language: | English |
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Cambridge University Press
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| Series: | European Journal of Risk Regulation |
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| Online Access: | https://www.cambridge.org/core/product/identifier/S1867299X25100160/type/journal_article |
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