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1-4 of 4
Keywords: CSRD
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Journal Articles
Sustainability Accounting, Management and Policy Journal 1–29.
Published: 20 April 2026
...Johannes Laub; Marcel Steller Purpose This paper aims to examine how auditors navigate the legal principle of double materiality under the European Corporate Sustainability Reporting Directive ( CSRD ). It examines how regulatory ambiguity and limited assurance shape professional judgment...
Journal Articles
Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure
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Sustainability Accounting, Management and Policy Journal 1–21.
Published: 03 April 2026
... Reporting Directive ( CSRD ). Design/methodology/approach Based on observations from a sample of 268 EURO STOXX 600 companies, this research documents the frequency of alignment between financial and sustainability assurance providers. The central observed pattern is analyzed using established...
Journal Articles
Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?
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Sustainability Accounting, Management and Policy Journal 1–34.
Published: 02 January 2026
...Olaizola-Alberdi Jon; Bollain Julen; Imaz Alias Oier Purpose This paper aims to examine whether, as suggested in the literature, a structural disconnect exists between the Corporate Sustainability Reporting Directive ( CSRD ) and cooperatives, creating non-congruent external pressures...
Journal Articles
Analysis of double materiality in early adopters. Are companies walking the talk?
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Sustainability Accounting, Management and Policy Journal (2024) 15 (2): 299–329.
Published: 09 January 2024
... be contacted at: diegoa.correa@udea.edu.co 12 07 2023 30 10 2023 15 12 2023 18 12 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Double materiality Sustainability Corporate reporting CSRD Business transparency...
