DVOSTRUKA ZNAČAJNOST KAO FAKTOR ODREĐIVANJA TRANSPARENTNOSTI IZVJEŠTAVANJA O ODRŽIVOSTI
DOUBLE MATERIALITY AS A FACTOR DETERMINING THE TRANSPARENCY OF SUSTAINABILITY REPORTING

Author(s): Jelena Poljašević
Subject(s): Business Economy / Management, Energy and Environmental Studies, Environmental interactions, Accounting - Business Administration
Published by: Finrar d.o.o Banja Luka
Keywords: double materiality; imapct materiality; legal risks; stakeholders;
Summary/Abstract: Increasing demands that companies protect the environment, provide appropriate working conditions for workers, and adopt the principles of sustainable business, while carrying out their activities, have led to the need for sustainability reporting that will meet the information needs of stakeholders. In assessing which topics are most important to stakeholders, and how a company affects sustainability factors, but also how sustainability factors affect the company, the concept of double materiality has been adopted, consisting of impact materiality and financial materiality. This paper analyzes the reports of several companies that have publicly disclosed their sustainability reports in order to determine how companies have determined the topics on which they will report, and whether they have disclosed all the necessary information that is required.

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