...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...

...Cynthia Clark Williams; Elies Seguí‐Mas Purpose The purpose of this paper is to examine the underlying differences in European Union (EU) country approaches to corporate governance and business ethics given the conformity imposed by the EU's recent standardization directives. Design/methodology...