Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness

Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness

The aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives. In light of stakeholder, legitimacy, and institutional theories, this document explores how environmental, social, an...

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Bibliographic Details
Main Authors: Camelia Iuliana Lungu, Chirața Caraiani, Andreea Mădălina Bojan, Cornelia Dascălu, Raluca Andreea Achim
Format: Article
Language:English
Published: Editura ASE 2025-08-01
Series:Amfiteatru Economic
Subjects:
double materiality
sustainability reporting
environmental
social
and governance (esg) policies and practices
sustainable development goals (sdgs) prioritisation
Online Access:https://www.amfiteatrueconomic.ro/temp/Article_3452.pdf
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https://www.amfiteatrueconomic.ro/temp/Article_3452.pdf

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