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Journal Articles

Are materiality determination practices evolving in the wake of increasing legislation on sustainability reporting? Findings from EU pharmaceutical companies’ reports

Open Access
Mirella Miettinen
Journal: International Journal of Law and Management
International Journal of Law and Management (2024) 66 (3): 363–392.
https://doi.org/10.1108/IJLMA-09-2023-0221
Published: 30 January 2024
...Mirella Miettinen Purpose This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD...
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Includes: Supplementary data
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