INFLUENCE OF THE MATERIALITY OF THE IMPACT ON THE LEVEL OF FINANCIAL MATERIALITY IN THE SUSTAINABILITY REPORT

Diyan Velikov

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 statements

Keywords


dual materiality, impact, financial, sustainability, report.

References


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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

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