From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality

Alexandre Rambaud (), Véronique Blum and Hugues Chenet
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Alexandre Rambaud: AgroParisTech, CIRED - Centre International de Recherche sur l'Environnement et le Développement - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EHESS - École des hautes études en sciences sociales - AgroParisTech - ENPC - École nationale des ponts et chaussées - Université Paris-Saclay - CNRS - Centre National de la Recherche Scientifique
Véronique Blum: UGA - Université Grenoble Alpes
Hugues Chenet: IÉSEG School Of Management [Puteaux]

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Abstract: 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.

Keywords: Double Materiality; Accounting; Sustainability reporting; Biodiversity; Ecology; Analogy (search for similar items in EconPapers)
Date: 2024-06-01
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