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Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company

Author

Listed:
  • Valentin Florentin Dumitru

    (Bucharest University of Economic Studies)

  • Ionela Corina Chersan

    (Bucharest University of Economic Studies)

  • Catalina Gorgan

    (Bucharest University of Economic Studies)

Abstract

No abstract is available for this item.

Suggested Citation

  • Valentin Florentin Dumitru & Ionela Corina Chersan & Catalina Gorgan, "undated". "Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company," BASIQ Conference Proceedings 2023:005, Bucharest University of Economic Studies.
    • Handle: RePEc:bat:basiq1:2023:005
    DOI: 10.24818/BASIQ/2023/09/006
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    References listed on IDEAS

    as
    1. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    2. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    3. Nadia Albu & Catalin Nicolae Albu & Madalina Dumitru & Valentin Florentin Dumitru, 2013. "Plurality or convergence in sustainability reporting standards?," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 729-742, November.
    4. repec:eme:jaar00:jaar-04-2021-0102 is not listed on IDEAS
    5. Marco Taliento & Christian Favino & Antonio Netti, 2019. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe," Sustainability, MDPI, vol. 11(6), pages 1-26, March.
    6. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    7. repec:eme:par000:par-02-2022-0034 is not listed on IDEAS
    8. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    9. Charles Cho, 2009. "Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 33-62.
    10. Adriana Tiron-Tudor & Cristina Silvia Nistor & Cristina Alexandrina ªtefãnescu & Gianluca Zanellato, 2019. "Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 590-590, August.
    11. Ion Ionascu & Mihaela Ionascu & Elena Nechita & Marian Sacarin & Mihaela Minu, 2022. "Digital Transformation, Financial Performance and Sustainability: Evidence for European Union Listed Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 1-94.
    12. Simona Cosma & Rossella Leopizzi & Lorenzo Nobile & Paola Schwizer, 2021. "Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(1), pages 207-226, September.
    13. Simona Fiandrino & Alberto Tonelli & Alain Devalle, 2022. "Sustainability materiality research: a systematic literature review of methods, theories and academic themes," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 19(5), pages 665-695, September.
    14. Charl de Villiers & Matteo La Torre & Matteo Molinari, 2022. "The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 34(5), pages 728-747, May.
    15. Alexandra Danila & Maria-Gabriela Horga & Oana Oprisan & Tanase Stamule, 2022. "Good Practices on ESG Reporting in the Context of the European Green Deal," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(61), pages 847-847, August.
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