---
_id: '8330'
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.
author:
- first_name: Martin
  full_name: Stawinoga, Martin
  id: '68681'
  last_name: Stawinoga
- first_name: Patrick
  full_name: Velte, Patrick
  last_name: Velte
citation:
  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.'
  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.'
  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: '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.'
  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.'
  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'
  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.'
  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.'
  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.'
  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.'
  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.'
date_created: 2022-06-01T05:57:55Z
date_updated: 2024-08-08T07:38:31Z
department:
- _id: DEP1507
issue: '2'
keyword:
- Sustainability
- reporting
- corporate social responsibility
- FRS Foundation
- International Sustainability Standards Board
- European Commission
- materiality
- Global Reporting Initiative
language:
- iso: eng
main_file_link:
- url: https://online.ruw.de/suche/pdf/zfu/zfu-02-2022-210-0f3b03b70852d161d52f8edfb55d0ca0.pdf
page: 210-248
place: Frankfurt, M.
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 '
publication_identifier:
  issn:
  - 0931-0983
publication_status: published
publisher: dfv Mediengruppe
status: public
title: 'Single versus double materiality of corporate sustainability reporting: Which
  concept will contribute to climate neutral business?'
type: scientific_journal_article
user_id: '83781'
year: '2022'
...
---
_id: '7943'
author:
- first_name: Stefan
  full_name: Müller, Stefan
  last_name: Müller
- first_name: Martin
  full_name: Stawinoga, Martin
  id: '68681'
  last_name: Stawinoga
- first_name: Patrick
  full_name: Velte, Patrick
  last_name: Velte
citation:
  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>
  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>
  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.
  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>.'
  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>
    .'
  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'
  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.
  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>.
  short: S. Müller, M. Stawinoga, P. Velte, Corporate Ownership &#38; Control (2015)
    506–513.
  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.'
  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.
date_created: 2022-05-05T08:32:18Z
date_updated: 2023-03-15T13:50:12Z
department:
- _id: DEP1507
doi: https://doi.org/10.22495/cocv12i4c4p8
extern: '1'
issue: '4'
keyword:
- Corporate Disclosure
- Stakeholder Relations
- Corporate Social Responsibility Management
- CSR reporting
- Corporate Governance
language:
- iso: eng
page: 506-513
place: '  Sumy'
publication: Corporate ownership & control
publication_identifier:
  issn:
  - 1727-9232
  unknown:
  - 1810-3057
publication_status: published
publisher: 'Virtus Interpress '
status: public
title: Stakeholder expectations on CSR management and current regulatory developments
  in Europe and Germany
type: scientific_journal_article
user_id: '68681'
year: 2015
...
---
_id: '5232'
abstract:
- lang: eng
  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.
author:
- first_name: Reinhard
  full_name: Doleschal, Reinhard
  id: '14632'
  last_name: Doleschal
- first_name: Uta
  full_name: Pottgiesser, Uta
  id: '27166'
  last_name: Pottgiesser
  orcid: 0000-0002-8594-3168
citation:
  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>'
  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>'
  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.'
  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>
    .'
  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'
  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.'
  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>.'
  short: 'R. Doleschal, U. Pottgiesser, in: K. Akhilesh (Ed.), Emerging Dimensions
    of Technology Management, Springer, India, 2013, pp. 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.'
  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.'
date_created: 2021-03-05T09:44:07Z
date_updated: 2023-03-15T13:49:58Z
department:
- _id: DEP1020
- _id: DEP1301
- _id: DEP1055
doi: 10.1007/978-81-322-0792-4_9
editor:
- first_name: 'K:B:'
  full_name: 'Akhilesh, K:B:'
  last_name: Akhilesh
keyword:
- Corporate Social Responsibility
- Energy Efficiency
- Building Stock
- Sustainable Consumption
- Global Institute
language:
- iso: eng
page: 121-134
place: India
publication: Emerging Dimensions of Technology Management
publication_identifier:
  eisbn:
  - 978-81-322-0792-4
  isbn:
  - 978-81-322-0791-7
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: Innovation and Implementation of Climate-Related Energy-Efficient Building
  Design in India
type: book_chapter
user_id: '45673'
year: 2013
...