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Keywords: Double materiality
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Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility 1–23.
Published: 13 October 2026
...Ineke Rosseneu; Jasmine Meysman; Tyché Perkisas; Amaryllis Audenaert Purpose This study aims to examine how double materiality is conceptualized within academic literature following the introduction of the European Union ( EU )’s Corporate Sustainability Reporting Directive ( CSRD...
Includes: Supplementary data
