Analysis of double materiality in early adopters. Are companies walking the talk? | Emerald
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Purpose The purpose of this study is to investigate whether a unified understanding of
materiality is possible, given that conceptual pluralism represents a key characteristic of …

Sustainability reporting will soon become a common practice in organizations of all sizes
and sectors, driven by escalating pressures and evolving stakeholders' expectations. By …

Over the last two decades, sustainability disclosure has become a well-established practice
among large and medium-sized companies. Despite the increasing number of sustainability …

Purpose The purpose of this study is to contribute to the discussion surrounding the
definition of accounting proposed by Carnegie et al.(2021a, 2021b) and further elaborated …

Penelitian ini menguji dampak dari inisiatif hijau terhadap nilai perusahaan dam efek
moderasi dari kinerja lingkungan terhadap dampak tersebut. Inisiatif hijau diukur dengan …

This paper aims to assess the extent to which Brazilian companies adhere to the accuracy,
balance, clarity, comparability, reliability, and timeliness criteria recommended by the Global …

Purpose International trade and its effects on the environment are increasingly discussed
both in academia and by policymakers. To counter negative effects of international trade on …

Greenwashing is the practice of deceiving stakeholders by making inflated or fraudulent
promises about environmental responsibility. This study investigates greenwashing …

Purpose In 2020, the IFRS Foundation's public consultation on Sustainability Reporting
provided an opportunity for stakeholders to share their opinions on the Foundation's …