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Swimming Against The Tide Back To Single Materiality For Sustainability Reporting by moh eko saputro is a document available to read on EtoBox.

This paper critiques the concept of materiality in sustainability reporting, highlighting the divisive nature of financial and double materiality approaches. It proposes a single materiality framework that emphasizes accountability for both financial and non-financial factors, aiming to align sustainability reporting with the United Nations Sustainable Development Goals. The author calls for a reconceptualization of materiality to better reflect the interdependencies between organizations and their social a

Author

moh eko saputro

Language

EN