Record link: 
http://hdl.handle.net/20.500.12708/221457
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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). Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation. In J. Dyczkowska (Ed.), European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications (pp. 40–55). Publishing House of Wroclaw University of Economics and Business.
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Publication Type: 
Book Contribution - Edited Volume Contribution
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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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Published in: 
European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications 
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ISBN: 
978-83-68394-76-4
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Date (published): 
2025
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Number of Pages: 
16
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Publisher: 
Publishing House of Wroclaw University of Economics and Business, Wroclaw
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Keywords: 
Nachhaltigkeit; Nachhaltigkeitsberichterstattung; CSRD; ESRS
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Abstract: 
This book chapter outlines the results of a study conducted in Austria. Sustainability reports from large listed companies were analyzed with regard to their level of ESRS compliance. Findings and implications are discussed.
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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:
Book Contribution

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