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Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad.

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Title: Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad.
Alternate Title: Materiality approaches applied in Colombia: evidence of voluntary application of double materiality.
Abordagens de materialidade aplicadas na Colômbia: evidência da aplicação voluntária da dupla materialidade.
Authors: Correa-Mejía, Diego Andrés1 diegoa.correa@udea.edu.co, Correa-García, Jaime Andrés2 jaime.correa@udea.edu.co, García-Benau, María Antonia3 maria.Garcia-Benau@uv.es
Source: Innovar: Revista de Ciencias Administrativas y Sociales. oct-dec2025, Vol. 35 Issue 98, p1-24. 24p.
Database: Sociology Source Ultimate
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PubType: Academic Journal
PubTypeId: academicJournal
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  Data: Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad.
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  Data: Materiality approaches applied in Colombia: evidence of voluntary application of double materiality.<br />Abordagens de materialidade aplicadas na Colômbia: evidência da aplicação voluntária da dupla materialidade.
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  Data: <searchLink fieldCode="JN" term="%22Innovar%3A+Revista+de+Ciencias+Administrativas+y+Sociales%22">Innovar: Revista de Ciencias Administrativas y Sociales</searchLink>. oct-dec2025, Vol. 35 Issue 98, p1-24. 24p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=sxi&AN=190219933
RecordInfo BibRecord:
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      – Type: doi
        Value: 10.15446/innovar.v35n98.123099
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      – Code: spa
        Text: Spanish
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      – TitleFull: Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad.
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            NameFull: Correa-Mejía, Diego Andrés
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            NameFull: Correa-García, Jaime Andrés
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            NameFull: García-Benau, María Antonia
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            – D: 01
              M: 10
              Text: oct-dec2025
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              Y: 2025
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              Value: 35
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              Value: 98
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