INFLUENCE OF THE MATERIALITY OF THE IMPACT ON THE LEVEL OF FINANCIAL MATERIALITY IN THE SUSTAINABILITY REPORT
Keywords:
dual materiality, impact, financial, sustainability, report.Abstract
Dual materiality has two dimensions, namely impact materiality and financial materiality. Impact materiality refers to the significant actual or potential, positive or negative impacts of the enterprise. In order to assess materiality in sustainability reports, it is necessary to analyze the materiality assessment procedure in the audit of financial statementsReferences
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