From double materiality to ‘double materialities’ in accounting: a framework for a systematic study of the variations of double materiality - Archive ouverte HAL
Communication Dans Un Congrès Année : 2024

From double materiality to ‘double materialities’ in accounting: a framework for a systematic study of the variations of double materiality

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hal-04768417 , version 1 (05-11-2024)

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Hugues Chenet, Alexandre Rambaud, Véronique Blum. From double materiality to ‘double materialities’ in accounting: a framework for a systematic study of the variations of double materiality. Intangibles, Sustainability, And Value Creation – Reporting, Management, And Governance, EIASM, Sep 2024, Grenoble, France. ⟨hal-04768417⟩
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