From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality
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1 juin 2024
- ISIDORE Id: 10670/1.ed499d...
- hal: hal-04979693
info:eu-repo/semantics/OpenAccess
Mots-clés
Double Materiality Accounting Sustainability reporting Biodiversity Ecology Analogy -bio]/Ecology, environmentSujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Alexandre Rambaud et al., « From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality », HAL SHS (Sciences de l’Homme et de la Société), ID : 10670/1.ed499d...
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Résumé
Our work examines Double Materiality, defined as the simultaneous consideration of ‘financial materiality’ and ‘social and environmental materiality’ in accounting, its conceptual and operational implications when addressing environmental issues, in particular related to biodiversity reporting. Mobilizing an analogic approach, we produce a conceptual framework of materiality, which defines some necessary generic notions, and which application leads to a classification of various approaches to DM. We focus on four of them: financial materiality according to the proprietary theory then according to the entity theory; social and environmental materiality according to a utilitarian anthropocentric approach then according to an ecological perspective. This analysis provides with a robust problematization of Double Materiality that sheds a new light on its current controversies. Our work also gives some guidance to stakeholders and policy makers by eliciting seven points of attention.
