Work

Beyond ESG: Reclaiming Sustainability Through Context-based Double Materiality

Year: 2026

Type: article

Source: Accounting in Europe

DOI: 10.1080/17449480.2026.2684331

Authors: Charles H. Cho, Amr Elalfy, Philippe Diaz

Institutions: York University, University of Waterloo

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: closed

OpenAlex ID: W7164888555

FWCI: 6.305

Cites: 30

Cited by: 1

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