Concepedia

Double Materiality Analysis

Double Materiality Analysis is a methodological framework in ESG risk management that assesses both the financial impact of environmental, social, and governance factors on an organization and the organization’s impact on society and the environment, thereby integrating dual-directional materiality into strategic decision-making.

19

Publications

1.2K

Citations

46

Authors

33

Institutions

Publications per year

2017–2026

19

Variants

Double Materiality

Parents

Publications

19

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Josef Baumüller, Karina Sopp · Journal of Applied Accounting Research · 2021 · 245 citations · Full text

, , +17

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)

Charl de Villiers, Matteo La Torre, Matteo Molinari · Pacific Accounting Review · 2022 · 148 citations · Full text

, , +17

Swimming against the tide: back to single materiality for sustainability reporting

Subhash Abhayawansa · Sustainability Accounting Management and Policy Journal · 2022 · 76 citations

, , +17

Sustainability materiality research: a systematic literature review of methods, theories and academic themes

Simona Fiandrino, Alberto Tonelli, Alain Devalle · Qualitative Research in Accounting & Management · 2022 · 76 citations

, , +12

The double-materiality conceptApplication and issues

Carol A. Adams, Xinwu He, Jie Tian et al. · Durham Research Online (Durham University) · 2021 · 71 citations · Full text

, , +3

1–5 of 19

Authors

46

  1. AT
    Alberto Tonelli

    University of Turin, Italy

    2 publications · 133 citations

    2

    h-index

  2. AM
    Andrea Mazzocchetti

    Ca' Foscari University of Venice, Italy

    2 publications · 88 citations

    2

    h-index

  3. ND
    Nepomuk Dunz

    Vienna University of Economics and Business, Austria

    2 publications · 88 citations

    2

    h-index

  4. LP
    Laura Parisi

    European Central Bank, Germany

    2 publications · 88 citations

    2

    h-index

  5. CN
    Christian Nielsen

    Aalborg University, Denmark

    2 publications · 72 citations

    2

    h-index

1–5 of 46

Institutions

33

  1. University of Turin

    Turin, Italy

    3 h-index

    8 publications

    481 citations

  2. Ca' Foscari University of Venice

    Venice, Italy

    3 h-index

    4 publications

    193 citations

  3. Vienna University of Economics and Business

    Vienna, Austria

    3 h-index

    3 publications

    333 citations

  4. Swinburne University of Technology

    Melbourne, Australia

    2 h-index

    2 publications

    147 citations

  5. University of Bologna

    Bologna, Italy

    2 h-index

    2 publications

    72 citations

  6. University of Chieti-Pescara

    Chieti, Italy

    2 h-index

    2 publications

    191 citations

  7. European Central Bank

    Frankfurt am Main, Germany

    2 h-index

    2 publications

    88 citations

  8. University of the Gambia

    Banjul, The Gambia

    1 h-index

    1 publications

    44 citations

1–8 of 33

Venues

  1. 3

    h-index

  2. Sustainability

    2 publications · 93 citations

    2

    h-index

  3. Journal of Applied Accounting Research

    2 publications · 302 citations

    2

    h-index

  4. Journal of Corporate Law Studies

    1 publications · 36 citations

    1

    h-index

  5. 1

    h-index

1–5