The influence of global sustainability reporting standards on the discourse within the EU

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Significant changes in materiality discourse are observed after the ISSB launched its standards.
The analysis of 586 documents reveals a shift from double-materiality to a focus on single materiality.
Using thematic analysis, the research highlights the ISSB's growing dominance in sustainability discussions.
Collaboration around sustainability standards may risk favoring investor-focused frameworks over broader societal needs.

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Examination reveals shifts in discourse on materiality in European standards following ISSB's influence.

Carungu et al. (2025) studied this question.

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