The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index
Purpose: The purpose of the paper is to investigate whether Polish issuers applied the double materiality principle when preparing their reports before implementation of the Corporate Sustainability Reporting Directive (CSRD) became mandatory, and if so, whether they disclosed the double materiality...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2025-06-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0055.1487 |
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