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From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards.

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Title: From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards.
Authors: Lindgren, Jørgen Kjøsen1 (AUTHOR) jorgen.k.lindgren@ntnu.no, Klungseth, Nora Johanne1 (AUTHOR), Andersen, Bjørn Sørskot1 (AUTHOR)
Source: Business Strategy & the Environment (John Wiley & Sons, Inc). Mar2026, p1. 26p. 9 Illustrations.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 192300193
AccessLevel: 2
PubType: Academic Journal
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      – Type: doi
        Value: 10.1002/bse.70714
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      – Code: eng
        Text: English
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        PageCount: 26
        StartPage: 1
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      – TitleFull: From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards.
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            NameFull: Lindgren, Jørgen Kjøsen
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            NameFull: Klungseth, Nora Johanne
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            NameFull: Andersen, Bjørn Sørskot
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              Text: Mar2026
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              Y: 2026
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            – TitleFull: Business Strategy & the Environment (John Wiley & Sons, Inc)
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