Advanced search ?

Object

Access Limited
This publication is protected and available only for logged users.
This publication is protected and available only for logged users.

Title: Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation

Creator:

Baumüller, Josef ; Nowak, Maximilian

Contributor:

Dyczkowska, Joanna. Redakcja

Description:

Quote as: Baumüller, J., & Nowak, M. (2025). Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation. In J. Dyczkowska (Ed.), European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications (pp. 40-55). Publishing House of Wroclaw University of Economics and Business.

Abstrakt:

[The monograph fits into the wave of changes in the sustainability reporting area and presents the preliminary practices and challenges in the initial phase of the European Sustainability Reporting Standards (ESRS) implementation. The collective findings of the individual chapters show not only the diversity in how companies and financial institutions respond to regulatory change, but also the common issues they face in transforming reporting into a meaningful, transparent, and decision-useful management tool. At the heart of this transformation lies the double materiality concept, which mandates organisations to consider both the financial implications of sustainability issues and broader societal and environmental impacts of business activities. As highlighted in this monograph, the uptake of the double materiality is still immature, and the journey toward the ESRS implementation is in its early stages. A key conclusion is, however, that genuine sustainability cannot be achieved through reporting compliance alone. It requires a change of organisational culture, a realignment of incentives, and a promotion of sustainability not as a burden, but as a strategic pillar for long-term value creation. As the regulatory framework stabilises, the focus must turn to institutional learning, methodological refinement, and stakeholder engagement, ensuring that the sustainability reporting regime will live up to its basic informative role for companies, investors, and society at large. Bringing it all together, tailored for ESG professionals, consultants, auditors, and business leaders, this monograph combines strategic insights with reporting practices to support effective ESG concept implementation. With its clear structure and depth of analysis, it also serves as an ideal foundation for students and researchers in sustainability accounting and reporting, as well as corporate governance. Timely and insightful, this publication stands out as an interesting source for anyone shaping the future of accountable business.] z zapowiedzi

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2025

Resource Type:

rozdział

Resource Identifier:

doi:10.15611/2025.77.1.02 ; oai:dbc.wroc.pl:141815

Language:

eng

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Publikacja udostępniona na podstawie art. 28 ust. 1 pkt. 3 ustawy z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych (t.j. Dz.U. 2021, poz. 1062 ze zm.). Publikacja dostępna wyłącznie na terenie kampusu Uniwersytetu Ekonomicznego we Wrocławiu

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Subject and keywords:

double materiality circular economy climate change ESRS sustainability reporting

Object collections:

Last modified:

Nov 14, 2025

In our library since:

Nov 14, 2025

Number of object content hits:

0

All available object's versions:

https://dlibra.kdm.wcss.pl/publication/180656

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH

Edition name Date
Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies Before the ESRS Implementation Nov 14, 2025

Objects Similar
European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications [całość]

Dyczkowska, Joanna. Redakcja

2025
książka
Regulation in Flux: The Evolution of Sustainability Reporting

Paemurru, Elina Lilo, Raili Pärl, Ülle Dyczkowska, Joanna. Redakcja

2025
rozdział
Table of Contents [European Sustainability Reporting Standards in Action: Context, Implementation, Ramifications / ed. J. Dyczkowska.- Wroclaw, 2025]

Dyczkowska, Joanna. Redakcja

2025
rozdział
Sustainability Reporting: Challenges and Risks in the Assessment of Double Materiality in the Agricultural Sector

Hladika, Mirjana Grbavac, Josipa Poljašević, Jelena Dyczkowska, Joanna. Redakcja

2025
rozdział
Material Topics in the CSR Reporting of German and Austrian Banks: An Analysis Taking Into Account Future Reporting Obligations

Sopp, Guido Schäfer, Philipp Dyczkowska, Joanna. Redakcja

2025
rozdział
Assessing Compliance With ESRS 2 General Disclosures: Evidence From AeRO Market Companies on the Bucharest Stock Exchange

Pitulice, Ileana Cosmina Ștefănescu, Aurelia Dyczkowska, Joanna. Redakcja

2025
rozdział
The Changing Regulatory Environment in Hungary and Poland Due to the ESRS Implementation

Kozma, Dorottya Edina Veres, Tímea Fekete-Berzsenyi, Hajnalka Dyczkowska, Joanna. Redakcja

2025
rozdział
Sustainability Reporting: Analysis of Early Adopters With a Focus on Circular Economy Reporting

Bunzel, Björn Friedemann, Robert Dyczkowska, Joanna. Redakcja

2025
rozdział
More
×

Citation

Citation style:

Contact details

Address

Wrocław University of Science and Technology (Coordinator)
Library of Wrocław University of Science and Technology
Wybrzeże Wyspiańskiego 27
50-370 Wrocław, Poland

Phone

(+48) 71-320-38-30
(+48) 71-320-47-50

E-Mail

bc@pwr.edu.pl

Visit us!

https://biblioteka.pwr.edu.pl/

This page uses 'cookies'. More information