Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches
Purpose: The purpose of this analysis is to examine the theoretical foundations of materiality research within sustainability reporting, the current state of research and the legitimacy of different approaches, and to compare between different normalizations and frameworks. Methodology/approach: E...
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| Main Authors: | , |
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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/01.3001.0054.8687 |
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