DOAJ Open Access 2023

Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company

Valentin Florentin Dumitru Ionela Corina Chersan Cătălina Gorgan

Abstrak

First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of TotalEnergies, one of the top European companies included in the Integrated Oil and Gas industry. We used a qualitative methodology, content analysis. We find that most of the aspects related with materiality are vaguely presented. This is one of the first studies dedicated to the reflexion of the double materiality in the reports. Double materiality has the potential to help companies integrate sustainability into their internal processes. Our research has implications for standard-setters. We argue that there is a need for clear standards that will help companies contribute to the achievement of global sustainability-related goals.

Topik & Kata Kunci

Economic theory. Demography Economic history and conditions Economic growth, development, planning

Penulis (3)

Valentin Florentin Dumitru

Ionela Corina Chersan

Cătălina Gorgan

Format Sitasi

APA MLA BibTeX

Dumitru, V.F., Chersan, I.C., Gorgan, C. (2023). Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company. https://doi.org/10.24818/BASIQ/2023/09/006

Akses Cepat

PDF tidak tersedia langsung

Cek di sumber asli →

Lihat di Sumber doi.org/10.24818/BASIQ/2023/09/006

Informasi Jurnal

Tahun Terbit: 2023
Sumber Database: DOAJ
DOI: 10.24818/BASIQ/2023/09/006
Akses: Open Access ✓