Record link: 
http://hdl.handle.net/20.500.12708/220441
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Title: 
Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies before the ESRS Implementation
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Citation: 
Baumüller, J., & Nowak, M. (2025, October 14). Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies before the ESRS Implementation [Conference Presentation]. XXIX Scientific Conference “Accounting and Controlling,” Poland.
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Publication Type: 
Presentation - Conference Presentation
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Language: 
English
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Authors: 
Baumüller, Josef 
Nowak, Maximilian 
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Organisational Unit: 
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling 
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Date (published): 
14-Oct-2025
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Event name: 
XXIX Scientific Conference "Accounting and Controlling" 
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Event date: 
13-Oct-2025 - 15-Oct-2025
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Event place: 
Poland
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Keywords: 
Nachhaltigkeit; Nachhaltigkeitsberichterstattung; CSRD; ESRS
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Abstract: 
In our presentation, finding from an empirical study on the first-time (voluntary) application of ESRS by Austrian companies are presented.
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Research Areas: 
Beyond TUW-research focus: 100%
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Science Branch: 
5020 - Wirtschaftswissenschaften: 80%
2119 - Sonstige Technische Wissenschaften: 20%
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Appears in Collections:
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