Double Materiality in Action: Challenges for Preparers and Users

CALL FOR PAPERS

Double Materiality in Action: Challenges for Preparers and Users

Journal: Meditari Accountancy Research
Publisher: Emerald Publishing
Submission Deadline: 31 January 2027

Key Information

Introduction

Sustainability reporting has increasingly shifted from voluntary disclosure to a regulatory requirement across many jurisdictions. However, the concept of materiality remains complex and contested. As frameworks such as the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and International Sustainability Standards Board (ISSB) evolve, organizations face growing challenges in balancing transparency, accountability, and relevance.

The concept of double materiality—integrating both impact (inside-out) and financial (outside-in) perspectives—has become central to sustainability reporting. While this approach enhances comprehensiveness, it also introduces practical and conceptual challenges for preparers, auditors, investors, and other stakeholders.

Aim and Scope

This special issue aims to advance understanding of double materiality by:

• Examining its theoretical foundations and evolving interpretations

• Investigating practical challenges in implementation and assessment

• Analyzing differences between regulatory frameworks and standards

• Exploring stakeholder perspectives and decision-making implications

• Providing empirical and conceptual insights into sustainability reporting practices

Thematic Areas

Submissions are invited in areas including:

• Double materiality in practice: governance, processes, and decision-making

• Stakeholder engagement and identification of material topics

• Role of internal experts and evidence in materiality assessments

• Comparison of frameworks (GRI, ESRS, ISSB)

• Balancing decision-usefulness and information overload

• Use of data analytics and AI in materiality assessments

• Governance structures and incentives influencing materiality outcomes

Guest Editors

Salvatore Principale, University of Rome “La Sapienza”, Italy — salvatore.principale@uniroma1.it
Giuseppe Nicolò, University of Salerno, Italy — gnicolo@unisa.it
Rosa Lombardi, University of Rome “La Sapienza”, Italy — rosa.lombardi@uniroma1.it
Joanna Krasodomska, Krakow University of Economics, Poland — jkrasodo@uek.krakow.pl

Submission Guidelines

Manuscripts should be submitted through the ScholarOne system.

• Follow the journal’s author guidelines

• Select the special issue during submission

• Ensure the manuscript is original and not under review elsewhere

Important Dates

Opening of submissions: 1 November 2026
Final submission deadline: 31 January 2027

How to Submit

Submit your manuscript via the ScholarOne platform by selecting the relevant special issue.

ServiceSetu Academics - Premier Platform for Academic Opportunities & Research Collaboration

Visit official website of the publisher