Doubling down on impact reporting
New sustainability reporting mandates in the European Union will affect many U.S. companies that do business in Europe and will require them to come to grips with a new concept: double materiality. Rather than reporting solely on the financial materiality of sustainability issues, companies will nee...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[Cambridge, Massachusetts] :
MIT Sloan Management Review
2024.
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| Edición: | [First edition] |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009825883606719 |
| Sumario: | New sustainability reporting mandates in the European Union will affect many U.S. companies that do business in Europe and will require them to come to grips with a new concept: double materiality. Rather than reporting solely on the financial materiality of sustainability issues, companies will need to develop new processes for identifying and assessing impact materiality — that is, how their actions affect external stakeholders. |
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| Notas: | Reprint #65316. |
| Descripción Física: | 1 online resource (6 pages) |
