Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports
Purpose: The paper aims to present whether and how the implementation of the double materiality concept by early adopters has already changed the content of their reported sustainability matters, i.e., those that are identified and assessed as material. Moreover, the study analyzes how these compani...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2024-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.8692 |
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