Abstract
An essay about the differences of the double materiality analysis compared to financial materiality. We describe three impacts: the user domain, the scope of the entity and the time horizon.
Translated title of the contribution | Analysis of double materiality: a three way impact |
---|---|
Original language | Dutch |
Pages (from-to) | 355-358 |
Number of pages | 4 |
Journal | Maandblad voor Accountancy en Bedrijfseconomie |
Volume | 97 |
Issue number | 11/12 |
DOIs | |
Publication status | Published - 29-Dec-2023 |
Keywords
- double materiality