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Keywords: Materiality assessment
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Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility 1–23.
Published: 13 October 2026
... as a research hotspot. The literature is predominantly theoretical, with limited practical tools or harmonized methodologies for conducting double materiality assessments. Practical implications The findings highlight the need for operationalizable, sector-tailored methodologies to support consistent...
Includes: Supplementary data
