Published December 4, 2025
| Version v1
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Informatieverschaffing over de dubbele materialiteitsanalyse door beursgenoteerde ondernemingen in Nederland
Authors/Creators
- 1. Vrije Universiteit, Amsterdam, Netherlands
- 2. PwC, Amsterdam, Netherlands
- 3. Universiteit van Amsterdam, Amsterdam, Netherlands
Description
In dit artikel wordt verslag gedaan van een onderzoek naar de rapportage over de dubbele materialiteitsanalyse door de eerste groep (grote) in Nederland beursgenoteerde ondernemingen die heeft gerapporteerd op basis van de Corporate Sustainability Reporting Directive (CSRD). Het onderzoek laat diversiteit zien in de gehanteerde aanpak, maar over het algemeen transparante informatieverschaffing over de aanpak en de belangrijkste uitkomsten. Verbetering is mogelijk in het concreet maken van de wijze waarop ondernemingen de waarschijnlijkheid, omvang en aard van de effecten van de geïdentificeerde risico's en kansen beoordelen en de gehanteerde parameters. Daarnaast kan de connectiviteit tussen het CSRD-verslag en de jaarrekening worden verbeterd door concreter in te gaan op de financiële effecten van duurzaamheidskwesties.
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Additional details
Related works
- Cites
- Publication: 10.1108/JAAR-04-2021-0114 (DOI)
- Publication: 10.1007/s11142-021-09609-5 (DOI)
- Publication: 10.1177/23409444221140919 (DOI)
- Publication: 10.1177/00081256221120692 (DOI)
- Publication: 10.1111/j.1530-9134.2010.00282.x (DOI)
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