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...

Whakaahuatanga katoa

I tiakina i:
Ngā taipitopito rārangi puna kōrero
Ngā kaituhi matua: Małgorzata Macuda, Katarzyna Kobiela-Pionnier
Hōputu: Tuhinga
Reo:Ingarihi
I whakaputaina: Rada Naukowa SKwP 2025-06-01
Rangatū:Zeszyty Teoretyczne Rachunkowości
Ngā marau:
Urunga tuihono:http://ztr.skwp.pl/gicid/01.3001.0055.1487
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