[{"type":"scientific_journal_article","publisher":"dfv Mediengruppe","issue":"2","date_updated":"2024-08-08T07:38:31Z","department":[{"_id":"DEP1507"}],"user_id":"83781","year":"2022","status":"public","keyword":["Sustainability","reporting","corporate social responsibility","FRS Foundation","International Sustainability Standards Board","European Commission","materiality","Global Reporting Initiative"],"page":"210-248","abstract":[{"lang":"eng","text":"In an attempt to realize decision usefulness of corporate sustainability reporting, standard setters and scholars are discussing a shift from a voluntary to a mandatory reporting approach. However, the EU Commission and the International Sustainability Standards Board (ISSB) follow different approaches regarding the materiality definition of mandatory corporate sustainability reporting. While the EU Commission focuses on double materiality, the ISSB concentrates on single materiality. In view of this controversy, the purpose of this paper is to analyze both materiality concepts and related sustainability reporting frameworks that significantly influence the future standardization process. Referring to a ’block model' between the EU Commission and the ISSB, a systematic connection of future sustainability reporting with the UN Sustainable Development Goals (SDGs) as well as the monetized reporting of externalities and science based climate targets are proposed. As the proposed ’block model' will contribute to the goal of climate neutral economy, it will also trigger a fundamental shift in the standardization process of sustainability reporting."}],"publication_identifier":{"issn":["0931-0983"]},"author":[{"full_name":"Stawinoga, Martin","last_name":"Stawinoga","id":"68681","first_name":"Martin"},{"last_name":"Velte","full_name":"Velte, Patrick","first_name":"Patrick"}],"publication_status":"published","language":[{"iso":"eng"}],"date_created":"2022-06-01T05:57:55Z","citation":{"havard":"M. Stawinoga, P. Velte, Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?, Zeitschrift Für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement . (2022) 210–248.","ieee":"M. Stawinoga and P. Velte, “Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?,” <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i>, no. 2, pp. 210–248, 2022.","ama":"Stawinoga M, Velte P. Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business? <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i>. 2022;(2):210-248.","van":"Stawinoga M, Velte P. Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business? Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement . 2022;(2):210–48.","mla":"Stawinoga, Martin, and Patrick Velte. “Single versus Double Materiality of Corporate Sustainability Reporting: Which Concept Will Contribute to Climate Neutral Business?” <i>Zeitschrift Für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement </i>, no. 2, 2022, pp. 210–48.","apa":"Stawinoga, M., &#38; Velte, P. (2022). Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business? <i>Zeitschrift Für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement </i>, <i>2</i>, 210–248.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Stawinoga, Martin</span> ; <span style=\"font-variant:small-caps;\">Velte, Patrick</span>: Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business? In: <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i>. Frankfurt, M., dfv Mediengruppe (2022), Nr. 2, S. 210–248","short":"M. Stawinoga, P. Velte, Zeitschrift Für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement  (2022) 210–248.","bjps":"<b>Stawinoga M and Velte P</b> (2022) Single versus Double Materiality of Corporate Sustainability Reporting: Which Concept Will Contribute to Climate Neutral Business? <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i> 210–248.","chicago-de":"Stawinoga, Martin und Patrick Velte. 2022. Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business? <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i>, Nr. 2: 210–248.","chicago":"Stawinoga, Martin, and Patrick Velte. “Single versus Double Materiality of Corporate Sustainability Reporting: Which Concept Will Contribute to Climate Neutral Business?” <i>Zeitschrift Für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement </i>, no. 2 (2022): 210–48.","ufg":"<b>Stawinoga, Martin/Velte, Patrick</b>: Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?, in: <i>Zeitschrift für Umweltpolitik &#38; Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d’environnement </i> (2022), H. 2,  S. 210–248."},"place":"Frankfurt, M.","title":"Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?","main_file_link":[{"url":"https://online.ruw.de/suche/pdf/zfu/zfu-02-2022-210-0f3b03b70852d161d52f8edfb55d0ca0.pdf"}],"publication":"Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and policy = Revue de la politique et du droit d'environnement ","_id":"8330"},{"place":"  Sumy","citation":{"chicago-de":"Müller, Stefan, Martin Stawinoga und Patrick Velte. 2015. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate ownership &#38; control</i>, Nr. 4: 506–513. doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8,\">https://doi.org/10.22495/cocv12i4c4p8,</a> .","chicago":"Müller, Stefan, Martin Stawinoga, and Patrick Velte. “Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany.” <i>Corporate Ownership &#38; Control</i>, no. 4 (2015): 506–13. <a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>.","ufg":"<b>Müller, Stefan et. al. (2015)</b>: Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany, in: <i>Corporate ownership &#38; control</i> (<i>4</i>), S. 506–513.","apa":"Müller, S., Stawinoga, M., &#38; Velte, P. (2015). Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate Ownership &#38; Control</i>, (4), 506–513. <a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>","mla":"Müller, Stefan, et al. “Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany.” <i>Corporate Ownership &#38; Control</i>, no. 4, Virtus Interpress , 2015, pp. 506–13, doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Müller, Stefan</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span> ; <span style=\"font-variant:small-caps;\">Velte, Patrick</span>: Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. In: <i>Corporate ownership &#38; control</i>.   Sumy, Virtus Interpress  (2015), Nr. 4, S. 506–513","short":"S. Müller, M. Stawinoga, P. Velte, Corporate Ownership &#38; Control (2015) 506–513.","bjps":"<b>Müller S, Stawinoga M and Velte P</b> (2015) Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany. <i>Corporate ownership &#38; control</i> 506–513.","ama":"Müller S, Stawinoga M, Velte P. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate ownership &#38; control</i>. 2015;(4):506-513. doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>","van":"Müller S, Stawinoga M, Velte P. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. Corporate ownership &#38; control. 2015;(4):506–13.","havard":"S. Müller, M. Stawinoga, P. Velte, Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany, Corporate Ownership &#38; Control. (2015) 506–513.","ieee":"S. Müller, M. Stawinoga, and P. Velte, “Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany,” <i>Corporate ownership &#38; control</i>, no. 4, pp. 506–513, 2015."},"date_created":"2022-05-05T08:32:18Z","language":[{"iso":"eng"}],"publisher":"Virtus Interpress ","publication_status":"published","type":"scientific_journal_article","author":[{"first_name":"Stefan","last_name":"Müller","full_name":"Müller, Stefan"},{"full_name":"Stawinoga, Martin","last_name":"Stawinoga","id":"68681","first_name":"Martin"},{"full_name":"Velte, Patrick","last_name":"Velte","first_name":"Patrick"}],"publication_identifier":{"unknown":["1810-3057"],"issn":["1727-9232"]},"doi":"https://doi.org/10.22495/cocv12i4c4p8","date_updated":"2023-03-15T13:50:12Z","title":"Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany","issue":"4","status":"public","publication":"Corporate ownership & control","year":2015,"user_id":"68681","department":[{"_id":"DEP1507"}],"page":"506-513","extern":"1","_id":"7943","keyword":["Corporate Disclosure","Stakeholder Relations","Corporate Social Responsibility Management","CSR reporting","Corporate Governance"]},{"place":"India","citation":{"short":"R. Doleschal, U. Pottgiesser, in: K. Akhilesh (Ed.), Emerging Dimensions of Technology Management, Springer, India, 2013, pp. 121–134.","bjps":"<b>Doleschal R and Pottgiesser U</b> (2013) Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In Akhilesh K (ed.), <i>Emerging Dimensions of Technology Management</i>. India: Springer, pp. 121–134.","apa":"Doleschal, R., &#38; Pottgiesser, U. (2013). Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In K. Akhilesh (Ed.), <i>Emerging Dimensions of Technology Management</i> (pp. 121–134). India: Springer. <a href=\"https://doi.org/10.1007/978-81-322-0792-4_9\">https://doi.org/10.1007/978-81-322-0792-4_9</a>","mla":"Doleschal, Reinhard, and Uta Pottgiesser. “Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India.” <i>Emerging Dimensions of Technology Management</i>, edited by K:B: Akhilesh, Springer, 2013, pp. 121–34, doi:<a href=\"https://doi.org/10.1007/978-81-322-0792-4_9\">10.1007/978-81-322-0792-4_9</a>.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Doleschal, Reinhard</span> ; <span style=\"font-variant:small-caps;\">Pottgiesser, Uta</span>: Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In: <span style=\"font-variant:small-caps;\">Akhilesh, K.</span> (Hrsg.): <i>Emerging Dimensions of Technology Management</i>. India : Springer, 2013, S. 121–134","ufg":"<b>Doleschal, Reinhard/Pottgiesser, Uta (2013)</b>: Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India, in: K:B: Akhilesh (Hg.): <i>Emerging Dimensions of Technology Management</i>, India, S. 121–134.","chicago":"Doleschal, Reinhard, and Uta Pottgiesser. “Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India.” In <i>Emerging Dimensions of Technology Management</i>, edited by K:B: Akhilesh, 121–34. India: Springer, 2013. <a href=\"https://doi.org/10.1007/978-81-322-0792-4_9\">https://doi.org/10.1007/978-81-322-0792-4_9</a>.","chicago-de":"Doleschal, Reinhard und Uta Pottgiesser. 2013. Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In: <i>Emerging Dimensions of Technology Management</i>, hg. von K:B: Akhilesh, 121–134. India: Springer. doi:<a href=\"https://doi.org/10.1007/978-81-322-0792-4_9,\">10.1007/978-81-322-0792-4_9,</a> .","havard":"R. Doleschal, U. Pottgiesser, Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India, in: K. Akhilesh (Ed.), Emerging Dimensions of Technology Management, Springer, India, 2013: pp. 121–134.","ieee":"R. Doleschal and U. Pottgiesser, “Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India,” in <i>Emerging Dimensions of Technology Management</i>, K. Akhilesh, Ed. India: Springer, 2013, pp. 121–134.","ama":"Doleschal R, Pottgiesser U. Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In: Akhilesh K, ed. <i>Emerging Dimensions of Technology Management</i>. India: Springer; 2013:121-134. doi:<a href=\"https://doi.org/10.1007/978-81-322-0792-4_9\">10.1007/978-81-322-0792-4_9</a>","van":"Doleschal R, Pottgiesser U. Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India. In: Akhilesh K, editor. Emerging Dimensions of Technology Management. India: Springer; 2013. p. 121–34."},"language":[{"iso":"eng"}],"date_created":"2021-03-05T09:44:07Z","publication_status":"published","author":[{"first_name":"Reinhard","full_name":"Doleschal, Reinhard","last_name":"Doleschal","id":"14632"},{"full_name":"Pottgiesser, Uta","id":"27166","last_name":"Pottgiesser","first_name":"Uta","orcid":"0000-0002-8594-3168"}],"publication_identifier":{"eisbn":["978-81-322-0792-4"],"isbn":["978-81-322-0791-7"]},"title":"Innovation and Implementation of Climate-Related Energy-Efficient Building Design in India","publication":"Emerging Dimensions of Technology Management","_id":"5232","publisher":"Springer","editor":[{"full_name":"Akhilesh, K:B:","last_name":"Akhilesh","first_name":"K:B:"}],"type":"book_chapter","date_updated":"2023-03-15T13:49:58Z","doi":"10.1007/978-81-322-0792-4_9","quality_controlled":"1","status":"public","year":2013,"user_id":"45673","department":[{"_id":"DEP1020"},{"_id":"DEP1301"},{"_id":"DEP1055"}],"abstract":[{"text":"The tremendous population growth and the booming economy in India have a lot of critical impacts on energy demand, consumption, and supply in the next decades. Natural resources as well in India are limited, but particularly the growing middle class with increasing incomes wants to improve their quality of life. This contradiction can only be solved with a strategic energy efficiency scheme in India. This chapter deals with the threats and opportunities of the building development in the next decades. Today, 40 % of the total energy consumption worldwide is covered by residential and nonresidential buildings. Energy- and cost-efficient design, material use, and maintenance of old and new buildings interwoven with higher user mobility are crucial points of smart cities in the future. Therefore, education, particularly higher education; R&D; and climate-related innovations are the main drivers for a better quality of life and for the more participation in fighting against the climate change. In an ongoing user study in five big Indian cities, we want to explore the awareness of the Indian people in urban areas between the contradictory contexts of energy consumption and the needs and expectations of comfortable living.","lang":"eng"}],"page":"121-134","keyword":["Corporate Social Responsibility","Energy Efficiency","Building Stock","Sustainable Consumption","Global Institute"]}]