<div class="csl-bib-body">
<div class="csl-entry">Baumüller, J., & Nowak, M. (2025). Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation. In J. Dyczkowska (Ed.), <i>European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications</i> (pp. 40–55). Publishing House of Wroclaw University of Economics and Business.</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/221457
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dc.description.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.
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
Book Contribution
en
dc.type
Buchbeitrag
de
dc.contributor.affiliation
Fraunhofer Austria, Austria
-
dc.contributor.editoraffiliation
Wroclaw University of Economics and Business, Poland
-
dc.relation.isbn
978-83-68394-76-4
-
dc.description.startpage
40
-
dc.description.endpage
55
-
dc.type.category
Edited Volume Contribution
-
tuw.booktitle
European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications
-
tuw.relation.publisher
Publishing House of Wroclaw University of Economics and Business
-
tuw.relation.publisherplace
Wroclaw
-
tuw.researchTopic.id
X1
-
tuw.researchTopic.name
Beyond TUW-research focus
-
tuw.researchTopic.value
100
-
tuw.publication.orgunit
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
-
dc.description.numberOfPages
16
-
tuw.author.orcid
0000-0001-8274-9338
-
tuw.author.orcid
0009-0007-1288-6303
-
tuw.editor.orcid
0000-0001-9070-5116
-
wb.sciencebranch
Wirtschaftswissenschaften
-
wb.sciencebranch
Sonstige Technische Wissenschaften
-
wb.sciencebranch.oefos
5020
-
wb.sciencebranch.oefos
2119
-
wb.sciencebranch.value
80
-
wb.sciencebranch.value
20
-
item.openairetype
book part
-
item.openairecristype
http://purl.org/coar/resource_type/c_3248
-
item.cerifentitytype
Publications
-
item.languageiso639-1
en
-
item.grantfulltext
none
-
item.fulltext
no Fulltext
-
crisitem.author.dept
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
