This paper outlines three perspectives on the emerging concept of double materiality, along with their implications for monetary and financial policy and the challenges they raise in theory and practice. Read more

This paper outlines three perspectives on the emerging concept of double materiality, along with their implications for monetary and financial policy and the challenges they raise in theory and practice. Read more
The concept of double materiality brings environmental impacts into the focus of standard-setting in accounting. Different reasons for adopting this concept might lead to widely varying interpretations, as Matthias Täger explains. Read more