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Unveiling the effects of the Corporate Sustainability Reporting Directive ( CSRD ) on company sustainability reporting practices: a case of German companies

Open Access
Rabin Sharma
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 922–960.
https://doi.org/10.1108/SAMPJ-01-2025-0091
Published: 12 August 2025
... et al., 2017 ; Stolowy and Paugam, 2018) by investigating the transformative effects of the double materiality principle on corporate reporting practices. Prior research has primarily focused on single materiality considerations, ignoring the paradigm shift that double materiality represents...
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