---
res:
  bibo_abstract:
  - 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.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Martin
      foaf_name: Stawinoga, Martin
      foaf_surname: Stawinoga
      foaf_workInfoHomepage: http://www.librecat.org/personId=68681
  - foaf_Person:
      foaf_givenName: Patrick
      foaf_name: Velte, Patrick
      foaf_surname: Velte
  bibo_issue: '2'
  dct_date: 2022^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/0931-0983
  dct_language: eng
  dct_publisher: dfv Mediengruppe@
  dct_subject:
  - Sustainability
  - reporting
  - corporate social responsibility
  - FRS Foundation
  - International Sustainability Standards Board
  - European Commission
  - materiality
  - Global Reporting Initiative
  dct_title: 'Single versus double materiality of corporate sustainability reporting:
    Which concept will contribute to climate neutral business?@'
...