<div class="csl-bib-body">
<div class="csl-entry">Baumüller, J., & Nowak, M. (2025, October 14). <i>Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies before the ESRS Implementation</i> [Conference Presentation]. XXIX Scientific Conference “Accounting and Controlling,” Poland.</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/220441
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dc.description.abstract
In our presentation, finding from an empirical study on the first-time (voluntary) application of ESRS by Austrian companies are presented.
en
dc.language.iso
en
-
dc.subject
Nachhaltigkeit
de
dc.subject
Nachhaltigkeitsberichterstattung
de
dc.subject
CSRD
de
dc.subject
ESRS
de
dc.title
Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies before the ESRS Implementation
en
dc.type
Presentation
en
dc.type
Vortrag
de
dc.contributor.affiliation
Fraunhofer Austria, Austria
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dc.type.category
Conference Presentation
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tuw.researchTopic.id
X1
-
tuw.researchTopic.name
Beyond TUW-research focus
-
tuw.researchTopic.value
100
-
tuw.publication.orgunit
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
-
tuw.author.orcid
0000-0001-8274-9338
-
tuw.author.orcid
0009-0007-1288-6303
-
tuw.event.name
XXIX Scientific Conference "Accounting and Controlling"
en
tuw.event.startdate
13-10-2025
-
tuw.event.enddate
15-10-2025
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tuw.event.online
On Site
-
tuw.event.type
Event for scientific audience
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tuw.event.country
PL
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tuw.event.presenter
Nowak, Maximilian
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tuw.event.track
Multi Track
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wb.sciencebranch
Wirtschaftswissenschaften
-
wb.sciencebranch
Sonstige Technische Wissenschaften
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wb.sciencebranch.oefos
5020
-
wb.sciencebranch.oefos
2119
-
wb.sciencebranch.value
80
-
wb.sciencebranch.value
20
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item.openairetype
conference paper not in proceedings
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item.openairecristype
http://purl.org/coar/resource_type/c_18cp
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item.cerifentitytype
Publications
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item.languageiso639-1
en
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item.grantfulltext
none
-
item.fulltext
no Fulltext
-
crisitem.author.dept
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling