Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	8 - 28
Fachzeitschrift	Journal of Applied Accounting Research
Jahrgang	23
Ausgabenummer	1
DOIs	https://doi.org/10.1108/JAAR-04-2021-0114
Publikationsstatus	Veröffentlicht - 2022

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title = "Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications",

author = "Josef Baum{\"u}ller and Karina Sopp",

year = "2022",

doi = "10.1108/JAAR-04-2021-0114",

language = "English",

volume = "23",

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journal = "Journal of Applied Accounting Research",

issn = "0967-5426",

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AU - Baumüller, Josef

AU - Sopp, Karina

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DO - 10.1108/JAAR-04-2021-0114

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