@inbook{aa28f8674c1a406c83d3e9df275621f8,
title = "Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation",
author = "Josef Baum{\"u}ller and Maximilian Nowak",
year = "2025",
language = "English",
isbn = "978-83-68394-76-4",
pages = "40--55",
editor = "Joanna Dyczkowska",
booktitle = "European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications",
publisher = "Publishing House of Wroc{\l}aw University of Economics and Business",
address = "Poland",
}